2. ABC Company's sales budget for the first three months of 2022 as follows: Month January February March Total Budgeted Sales (units) 60,000 70,000 80,000 210,000 The company is now in the process of preparing a production budget for the first quarter of 2022. Past experience has shown that end-of-month inventories of finished goods must equal to 20% of next month's sale. A budgeted sale of April of 2022 is 75,000 units and ending inventory on December 31, 2021 was 12,000 units. Requirement: Prepare a production budget for the three months from January to March 2022 showing the number of units to be produced each month and total for the quarter