Lancing corporation has budgeted sales of its unique product for the next four months as follows: October November December January 90,000 95,000 70,000 85,000 The company is in the process of preparing a production budget for the fourth quarter. Past experience has shown that end-of-month inventory levels must equal 20% of the following month's unit sales. The inventory at the end of September was 15,000 units. Required: (please show your workings) Prepare a production budget by month and in total, for the fourth quarter