AAA Company has estimated the following for the year 2019 for one of its products. (i) Sales Estimations Expected Sales (Units) Selling Price (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. First Quarter 2,000 $ 25 Second Quarter Third Quarter Fourth Quarter 2,400 $25 2,200 $ 25 2,600 $25 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