Mama Inc. budgeted sales are $233,000$ units for January, $220,000$ units February, $214,000$ for March and $404,000$ for April. The company's policy requires maintaining units on hand at the end of each month equal to $8\%$ of next month's budgeted unit sales.a$)$ Prepare a production budget for the quarter including the details for each month.b$)$ What is the budgeted finished goods inventory for December of the previous year?c$)$ What are the beginning finished goods inventory for april?