Bridgeport Company produces and sells automobile batteries, including the heavy-duty HD-240. The 2022 sales budget is as follows: Quarter Units of HD-240 1 5,400 2 7,300 3 9,700 4 10,500 The January 1, 2022, inventory of HD-240 is 1,500 units. Management wants an ending inventory each quarter that is equal to 30% of the next quarter's sales. It expects sales in the first quarter of 2023 to be 20% higher than sales in the same quarter in 2022.