Bridgeport Company estimates that unit sales will be 10,400 in quarter 1;12,600 in quarter 2;13,600 in quarter 3; and 17,800 in quarter 4. Using a sales price of $76 per unit, prepare the sales budget by quarters for the year ending December 31,2022 . Bridgeport Company estimates that unit sales will be 10,100 in quarter 1;12,200 in quarter 2;14,600 in quarter 3; and 18,700 in quarter 4. Management wants to have an ending finished goods inventory equal to 20% of the next quarter's expected unit sales. Prepare a production budget by quarters for the first six months of 2022