Blue Spruce Company has budgeted the following unit sales: 2022 2023 Quarter Units Quarter Units 1 109,000 1 85,000 2 55,000 3 73,000 4 119,000 The finished goods inventory on hand on December 31, 2021 was 21,800 units. It is the company's policy to maintain a finished goods Inventory at the end of each quarter equal to 20% of the next quarter's anticipated sales. Prepare a production budget for 2022. BLUE SPRUCECOMPANY Production Budget