Blossom Company estimates that unit sales will be $9\mathrm{.}700$ in quarter $1$; $12,000$ in quarter $2$; $14,600$ in quarter $3$: and $18\mathrm{.}300$ in quarter

$4.$ Management wants to have an ending finished goods inventory equal to $21\%$ of the next quarter's expected unit sales. Prepare a production budget by quarters for the first six months of $2022.$