Maryland Corporation has budgeted sales of its popular microwave for the next four months as follows: January February March April Sales in Units 80,000 60,000 100,000 70,000 The company is now in the process of preparing a production budget for the first quarter. Past experience has shown that end-of-month inventory levels must equal 15% of the following month's sales. The inventory at the end of December was 12,000 units. REQUIRED: Prepare a production budget for the first quarter; in your budget, show the number of units to be produced each month and for the quarter in total