Diane Buswell is preparing the 2025 budget for one of Current Designs' rotomolded kayaks. Extensive meetings with members of the sales department and executive team have resulted in the following unit sales projections for 2025. Current Designs' policy is to have fnished soods ending imventory in a quarter equal to 20 sof the next quarter's anticipated sales. Preliminary sales projections for 2026 are 1.100 units for the first quarter and 1.700 units for the second quarter. Ending imentory of finithed goods at December 31. 2024, will be 240 rotomolded kavaks. Production of each kavakrequires 48 pounds of polyethylene powder and a finishing kit (rope, seat, hardware, etc) Company policy is that the ending inventory of polyethylene powder should be 20 s of the amount needed for production in the next quarter. Assume that the ending inwentory of polvethylene powder on December 31,2024, is 21,600 pounds. The finishing kits can be assembled as they are needed. As a result Current Designs does not maintain a significant imventory of the finishing kits The polyethylene powder used in these kayaks costs $1.50 per pound, and the finishing kits cost 5180 each. Production of a single kayak requires 5 hours of time hy more experienced, type lemployees and 6 hours ot finkshing time by type ll employees. The type I employees are paid $18 per hour, and the type ll employees are paid $15 per hour Selling and administrative expenses for this line are expected to be $40 per unit sold plus $7,400 per quarter. Manufacturing overhead is assigned at 150 of of labor costs Prepare the production budget for this product line by quarter and in total for 2025 . Prepare the production budget for this product line by quarter and in total for 2025