Maradona Company estimates the following number of football sales for the first four months of 2021 Month January February March April Sales 66,000 92,400 85,800 105,600 Finished goods inventory at the end of December 2020 will be 19,"units. Target ending finished goods Inventory is 20% of the next month's sales Required: Prepare a production budget for footballs for the first quiter of 2021 (for each month and in total)