Bramble Company has budgeted the following unit sales: 2022 2023 Quarter Units Quarter Units 1 102,000 1 85,000 2 58,000 3 75,000 4 115,000 The finished goods inventory on hand on December 31, 2021 was 20,400 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.