Particulars	Product X
Sales Quantity for 2021 (in Units): January	38,000
February	40,000
March	50,000
Selling Price per unit ($) for 2021	13.5
Targets for first Quarter of 2022
Sales Quantity increase (%)	17%
Sales Price increase (%)	5%
Stock Position. January 1, 2022
Percentage Sales Quantity of March 2021	30%
Stock Position March 31, 2022	15,000
Stock position, end January and February 2022
Percentage of current month's sale quantity	28%
You are required to prepare the Sales & Production budgets for the 1st Quarter of 2022