Exercise 10.23 The sales forecast for birdhouses built by Stellar Enterprises follows. Beginning inventory for the year is expected to be 14,000 birdhouses, and the production manager prefers to maintain an ending inventory of 15% of the next quarter's sales. Quarter First Second Third Fourth Number of Birdhouses 14,000 42,000 47,000 70,000 Prepare a quarterly production budget. Assume that the sales forecast for the first quarter of the following year is the same as the first quarter forecast for this year Quarter First Second Third Fourth