1. High Flyers, Inc. manufactures remote controlled drones. The budgeted unit sales for the first quarter of 2022 by month are: January: 40,000 units February: 43,000 units and March: 50,000 units The company wishes to maintain an ending inventory of drones equal to 10% of the following month's expected sales. At the end of December 2021, the company expects to have 4,000 units on hand. Required: Prepare a production budget in good form for January and February of 2022. Make sure you have a completed heading and labels are used. The totals for the 2 months together are not needed