Novak Company estimates that unit sales will be 9,600 in quarter 1; 12,600 in quarter 2; 14,100 in quarter 3; and 18,100 in quarter 4. Management wants to have an ending finished goods inventory equal to 20% of the next quarter's expected unit sales. Prepare a production budget by quarters for the first six months of 2022. NOVAK COMPANY Production Budget For the Six Months Ending June 30, 2022 Quarter 1 2