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Default Distribution calculation

I am trying to reflect a better sense of distributing items at a lower level of granularity using constant growth.

Here is my example: If I forecast sales in a given year to be 400 units, how do I best distribute those sales among four quarters? The wrong answer is, obviously, 100 units per quarter. Keep in mind that the total sales for the year must still be 400 units.

I suspect that the answer may be quite simple and my brain is moving slow. And I thank you in advance for the advice.
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