EXXIM is a manufacturer company that produce cushion. The relevant daTa perraining its sales and production budget are as follows:

Total sales for 2018 are expected 1,500,000 units. Quarterly sales are 25%. 20%, 30% and 25% respectively. The sales price is expected to be RM42.50 per unit for the first two quarters and RM75 per unit beginning in the third quarter. Sales in first quarter of 2019 are expected to be 10% higher than the budgeted sale volume in the first quarter 2018.
Management desires to maintain ending finished goods inventories at 25% of the next quarter's budgeted sales volume.
You are required to prepare a sales land producion budget by quarters for 2018.