4. Budgeting - The Production Budget (2.5pts): Spanasonic Co. manufactures batteries for electric vehicles. Management reports ending finished goods inventory for the first quarter of 2021 at 5,160 units. The following unit sales are budgeted during the rest of 2021: second quarter-2021: 51,600 units third quarter-2021: 50,950 units fourth quarter-2021: 52,150 units In addition, estimated unit sales for the first quarter of 2022 are 53,100 units. Company policy calls for the ending finished goods inventory of a quarter to equal 10% of the next quarter's budgeted unit sales. Prepare a production budget for the second, third, and fourth quarters of 2021 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. You must show all of your work.