Grouper Company has budgeted the following unit sales:

$\backslash$table$[[2022,2023],[$Quarter$,$Units,Quarter,Units$],[1,105,000,1,91,00],[2,64,000,,],[3,74,000,,],[4,116,000,,]]$

The finished goods inventory on hand on December $31,2021$ was $31,500$ units. It is the company's policy to maintain a finished goods inventory at the end of each quarter equal to $30\%$ of the next quarter's anticipated sales.

Prepare a production budget for $2022.$

GROUPERCOMPANY

Production Budget

Quarter

$1$

$2$