Particulars January February March Sales Quantity for 2021 (in Units): 1,500 1,600 1,800 Selling Price per unit ($) 70 73 75 Targets for first Quarter of 2022 Sales Quantity increase (%) 11% 10% 12% Sales Price increase (%) 3% 2% 3% Stock Position. January 01, 2022 Percentage Sales Quantity of March 2021 15% Stock position, end of month 2022 Percentage of corresponding month's sale quantity 15% 17% 19% You are required to prepare the Sales & Production budgets for the 1st Quarter of 2022