Electro Compony manufactures transmissions for electric cars. Management reports ending finished goods imventory for the first. quarter at 44,000 units, The following unit sales are budgeted during the rest of the year: second quarter, 220,000 units; third querter, 472,000 units; and fourth quarter, 476,000 units. Company policy calls for the ending finished goods inventory of a quarter to equal 20% of the next quarter's budgeted unit sales. Prepare a production budget for both the second arid third quarters that shows the number of transmissions to manufacture