Marigold Furniture builds high-end hand-made dining tables. Attacus Simmons, the company's owner, has developed the following sales forecast for 2022. 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Forecasted sales (tables) 2,500 3,000 2,900 1,900 Because of the time needed to create each table, Marigold maintains an ending Finished Goods Inventory of 20% of the following quarter's budgeted sales. Marigold has been following this inventory policy for several years. The company ended 2021 with 475 tables on hand.