Answer:
Culver Company
Production Budget for 2022:
                                 Quarter 1     Quarter 2   Quarter 3  Quarter 4    Total
Unit sales                   108,000      63,000        73,000     118,000    362,000
Ending inventory        12,600        14,600        23,600      18,800        18,800
Total units available 120,600       77,600        96,600    136,800    380,800
Beginning inventory   21,600       12,600         14,600     23,600       21,600
Production units        99,000      65,000        82,000     113,200    359,200
Explanation:
a) Data and Calculations:
  2022                   2023 
Quarter Units    Quarter Units 
1 108,000             1 94,000 
2 63,000 
3 73,000 
4 118,000
                             Quarter 1     Quarter 2   Quarter 3  Quarter 4   Quarter 1
Unit sales                 108,000    63,000        73,000     118,000       94,000
Beginning inventory 21,600      12,600        14,600      23,600        18,800
Ending inventory      12,600      14,600        23,600      18,800
Production Budget for 2022:
                                 Quarter 1     Quarter 2   Quarter 3  Quarter 4    Total
Unit sales                   108,000      63,000        73,000     118,000    362,000
Ending inventory        12,600        14,600        23,600      18,800        18,800
Total units available 120,600       77,600        96,600    136,800    380,800
Beginning inventory   21,600       12,600         14,600     23,600       21,600
Production units        99,000      65,000        82,000     113,200    359,200