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