Coronado Companyestimates that unit sales will be $11,800$ in quarter $1,16,520$ in quarter $2,17,700$ in quarter $3,$ and $21,240$ 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 $2025.$