E22.4 Turner Company produces and sells automobile batteries, the heavy-duty HD-240. The 2022 sales forecast is as follows: Quarter 1 - 5,000 Quarter 2 - 7,000 Quarter 3 - 8,000 Quarter 4 - 10,000 The January 1, 2022 inventory of HD-240 is 2,000 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales. Sales in the first quarter of 2023 are expected to be 25% higher than sales in the same quarter in 2022. Instructions: Prepare quarterly production budgets for each quarter and in total for 2022