Colney Brighouse Limited makes office furniture. The company’s directors are preparing sales and production forecasts for January, February and March 2013 Sales forecasts in units for its two...

Colney Brighouse Limited makes office furniture. The company’s directors are preparing sales and production forecasts for January, February and March 2013 Sales forecasts in units for its two principal products, tables and office chairs, are as follows for the relevant months:

Tables              Chairs

January 2013               13 000             28 000

February 2013             15 000             31 000

March 2013                 16 000             35 000

April 2013                   18 000             36 000

Opening inventory at 1 January 2013 is forecast at 7500 (tables) and 19 000 (chairs). The directors have decided to aim for closing inventory at the end of each month amounting to exactly 50% of the following month’s sales requirements. Prepare the production budget for tables and chairs for January–March 2013 (inclusive).