Answer:
Q1 Production 5,980 batteries
Q2 Production 7,618 batteries
Q3 Production 9,068 batteries
Q4 Production 8,714 batteries
Total production  for the year is 31,380
Explanation:
                                Turney Company 2017 Quarterly Production Budgets
                                Q1 2017  Q2 2017     Q3 2017   Q4 2017      Q1 2018
Sales                            5,200        7,150          8,320      10,190       6,500*
Opening inventory     (2,080)      (2,860)        (3328
)     (4076)       (2600)
Closing inventory        2,860       3328            4076         2600              -
Production required   5,980       7,618              9,068        8,714
Sales in Q1 2018=Q1 2017*(1+25%)
Q1 2017 Sales is 5,200
sales in Q1 2018=5,200*(1+25%)
                          =5,200*(1+0.25)
                         =5,200*1.25
                         =$6500*
Sample calculation of closing inventory=40%*next quarter's sales
Q1 2017 closing inventory =7150*40%=2860                 
Q 2 2017 closing inventory =8320*40%=3328
Q 3 2017 closing inventory =10190*40%=4076
Q 4 2017 closing inventory =6,500*40%=2600
Total production for the year =5980+7618+9068+8714
                                                  =31,380