Electro Compary manufactures transmisstions for electric cars, Management reports ending finished goods invertory for the first quarter at 27,400 units The folicwng unit sales are budgeted diting the rest of the year second quarter, 274,000 units; third quarter. 433,000 units, and fourth quarter, 232,000 units Company polcy cofls for the encing finished goods inventory of a quarter to equa! 70% of the next quarters budgeted unit sales. Prepare a production budget for both the second and witio quates that show the number of transmistions to manutacture