1. PRODUCTION BUDGET: Spanasonic Co. manufactures batteries for electric vehicles. Management reports ending finished goods inventory for the first quarter at 153,000 units. The following unit sales are budgeted during the rest of the year: second quarter, 510,000 units; third quarter, 560,000 units; and fourth quarter, 590,000 units. Company policy calls for the ending finished goods inventory of a quarter to equal 30% of the next quarter's budgeted unit sales. Prepare a production budget for the second and third quarters that shows the number of batteries to manufacture. Use proper formatting, making sure to include the firm's name, the name of the budget, and the budget period