ily Company estimates that unit sales will be 8,400 in quarter 1, 11,760 in quarter 2, 12,600 in quarter 3, and 15,120 in quarter 4. The unit selling price is $70. Management desires to have an ending finished goods inventory equal to 25% of the next quarters expected unit sales. Prepare a production budget by quarters for the first 6 months of 2022.