Bonita Company estimates that unit sales will be $11,600$ in quarter $1,16,240$ in quarter $2,17,400$ in quarter $3,$ and $20,880$ in quarter $4.$ The unit selling price is $$70.$ Management desires to have an ending finished goods inventory equal to $25\%$ of the next quarter's expected unit sales. Prepare a production budget by quarters for the first $6$ months of $2022.$