im unsure about how to get the desired finished good inventory. is it just 25% of the last quarters expected units?

Sheffield Company estimates that unit sales will be 13,000 in quarter 1. 18,200 in quarter 2. 19,500 in quarter 3 and 23,400 in quarter 4. The unit selling price is $70. Management desires to have an ending finished goods inventory equal to 25% of the next quarter's expected unit sales. Prepare a production budget by quarters for the first 6 months of 2022. SHEFFIELD COMPANY Production Budget For the Six Months Ending June 30.2022 Quarter 1 2 SIN Expected Unit Sales 130000 18200 Add Desired Ending Finished Goods Inventory Total Required Units Beginning Finished Goods inventory Required Production Units