Nafari Company's sales budget has the following unit
sales projections for each quarter of calendar year 2011:
January'March 1,080,000
April'June 1,360,000
July'September 980,000
October'December 1,100,000
Total 4,520,000
Sales for the first quarter of 2012 are expected to be 1,200,000 units. Ending inventory of finished goods for each quarter is scheduled to equal 10 percent of the next quarter's budgeted sales. The company's ending inventory on December 31, 2010, is estimated at 94,500 units. Develop a quarterly production budget for 2011 and for the year in total.