help with part B

Diane Buswell is preparing the 2022 budget for one of Current Designs' rotomolded kayaks. Extensive meetings with members of the sales department and executive team have resulted in the following unit sales projections for 2022. Current Designs' policy is to have finished goods ending inventory in a quarter equal to 15% of the next quarter's anticipated sales. Preliminary sales projections for 2023 are 1,100 units for the first quarter and 1.300 units for the second quarter. Ending imventory of finished goods at December 31,2021 , will be 150 rotomolded kayalss. Production of each kayak requires 40 pounds of polyethylene powder and a finishing kit (rope, seat, hardware, etc). Compary policy is that the ending inventory of polyethylene powder should be 20% of the amount needed for production in the next quarter. Assume that the ending inventory of polyethylene powder on December 31,2021, is 19,000 pounds. The finishing kits can be assembled as they are needed. As a result, Current Designs does not maintain a significant inventory of the finishing kits. The polyethylene powder used in these kayaks costs $1.00 per pound, and the finishing kits cost $140 each. Production of a single kayak requires 2 hours of time by more experienced, type lemployees and 3 hours of finishing time by type Il employees. The type I employces are paid $12 per hour, and the type ll employees are paid $9 per hour. Selling and administrative expenses for this line are expected to be $40 per unit sold plus $6,000 per quarter. Manufacturing overhead is assigned at 140% of labor costs. Prepare the prodactionbudpet for thisproduct the bwouarter and tin total for 2022