22. Costner Inc. produces and sells basketballs. To guard against inventory shortages, the company requires that 15% of the next month's sales be on hand at the end of each month. Budgeted sales of basketballs over the next four months are: January 40,000 February 55,000 March 70,000 April 85,000 How many units would Costner budget to be produced in the first quarter