AAA Company has estimated the following for the year 2019 for one of its products. (i) Sales Estimations First Quarter Expected Sales (Units) Selling Price 2,000 $ 25 2,200 $25 Second Quarter Third Quarter Fourth Quarter 2,400 2,600 $ 25 $25 (ii) Inventory estimations Beginning inventory for first quarter: 400 units The company desires to have an ending inventory each quarter equal to 25% of the next quarter's sales. The first quarter's sales for the following year 2020 is expected to be 3,400 units. Required Prepare the Sales Budget and the Production Budget for 2019