Oriole Company estimates that unit sales will be 10,400 in quarter 1; 11,900 in quarter 2; 13,300 in quarter 3; and 17,800 in quarter 4. Management wants to have an ending finished goods inventory equal to 18% of the next quarter's expected unit sales. Prepare a production budget by quarters for the first six months of 2022. ORIOLE COMPANY Production Budget For the Six Months Ending June 30, 2022 Quarter 2 Expected unit sales 10400 11900 Add : Desired ending finished goods 4522 5054 Total required units 14922 16954 Less : Beginning finished goods inventory 3952 4522 Required productions in units 10970 12432 Total