E9-3B Villa Company produces and sells automobile batteries, the heavy-duty HD-240. The 2013 sales budget is as follows. Quarter HD-240 6,000 7,000 9,000 10,000 The January 1, 2013, inventory of HD-240 is 1,500 units. Management desires an ending inventory each quarter equal to 30% of the next quarter's sales. Sales in the first quarter of 2014 are expected to be 25% higher than sales in the same quarter in 2013. Instructions Prepare quarterly production budgets for each quarter and in total for 2013