Katherine Company sales budget has thefollowing unit sales projections for each quarter of calendar year2009:
January-March 540,000
April-June 680,000
July-September 490,000
October-December 550,000
Total 2,260,000
Sales for the first quarter of 2010 are expected to be 600,000units. Ending inventory of finished goods for each quarter isschedule to equal 5 percent of the next quarter's budgeted sales. The company is expected to be in compliance with this policyas of December 31, 2008. Develop a quarterly production budget for 2009 and for the year in total.