4 Year 8600 \begin{tabular}{|r|} \hline 5375 \\ \hline \end{tabular} 13975 \begin{tabular}{|r|} \hline 3440 \\ \hline \\ \hline \end{tabular} 24080 1 2 3 Expected Unit Sales \begin{tabular}{ll|} \hline Add & \end{tabular} Desired Ending Direct Materials Total Required Units Less :: Desired Ending Finished Goods Units \begin{tabular}{r|r|} \hline 2408 & i \\ \hline\( \lcm{464} \) \\ \hline \end{tabular} \begin{tabular}{r|r|} \hline 2752 & i \\ \hline7568 \\ \hline \\ \hline \end{tabular} The January 1, 2022, inventory of HD-240 is 1,720 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales. Sales in the first quarter of 2023 are expected to be 25% higher than sales in the same quarter in 2022. Prepare quarterly production budgets for each quarter and in total for 2022