Cullumber Company estimates that unit sales will be 8,400 in quarter 1,11,760 in quarter 2,12,600 in quarter 3 , and 15,120 in quarter 4 . The sales price is $70 per unit. 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 . Cullumber Company estimates that unit sales will be 8,400 in quarter 1,11,760 in quarter 2,12,600 in quarter 3 , and 15,120 in quarter 4. The sales price is $70 per unit. 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