Complete the production budget by quarters for the 6-month period ended June 30, 2013.

BATISTA COMPANY Production Budget For the Six Months Ending June 30, 2013

Quarter 1 2 3

Sales units 5,000 6,000 7,000

Raw materials inventory (50% of next quarter’s production) 2,500 3,000 3,500

Finished goods inventory (30% of next quarter’s sales units) 1,500 1,800 2,100

Production units needed 7,000 8,800 8,950

Raw materials required (3 pounds per unit) 21,000 26,400 26,850

Raw materials purchases 10,500 17,400 23,850

Total cost of raw materials purchases $42,000 $69,600 $95,400

Note: The production budget for the 4th quarter is not provided as it is not specified in the information given.