Oriole Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2022. Oriole has a labor contract that calla for a wage increase to 59 per hour on Aprill 1 New labor-saving machinery has been installed and will be fully operational by March 1. Oriole expects to begin the year with 15.480 frames on hand and has a policy of carrying an end-of-month inventory of 100.5 of the following month's sales, plus 40% of the second following month's sales. Afpare a production budpit for Oriole Compary by month and for the first quarticr of the year