ABT, Inc., manufactures and sells concrete block for residential and commercial building. ABT expects the following unit sales in 2020: Quarter Unit Sales 2.000 3 6,000 6,000 2,000 4 ABT has a rule that ending inventory must equal 5 percent of the next period's sales. The beginning inventory for Quarter 1 of 2020 meets this rule. The budgeted sales for Quarter 1 of 2021 is 2.500 units. Construct a production budget for the ABT concrete block line for the coming year showing total units produced by quarter and in total for the year. Production Budget For the year ended December 31, 2020 Quarter 1 Quarter 2 Quarter 3 Quarter 4 2020