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CULLUMBER COMPANY Production Budget For the Year Ending December 31, 2020 Product HD-240 410130 Year 268 768 \( \frac{8828}{\hline 18958} \) Cullumber Company produces and sells automobile batteries, the heavy-duty HD-240. The 2020 sales forecast is as follows. The January 1,2020, inventory of HD-240 is 2,200 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales. Sales in the first quarter of 2021 are expected to be 25% higher than sales in the same quarter in 2020. Prepare quarterly production budgets for each quarter and in total for 2020