Particulars Product Y Sales Quantity for 2021 (in Units): January 13,000 February 15,000 March 17,000 December 12,000 Selling Price per unit ($) for 2021 14 Targets for first Quarter of 2022 Sales Quantity increase (%) 8% Sales Price increase (%) 4% Stock Position. December 31, 2021 Percentage Sales Quantity of March 2021 20% Stock Position March 31, 2022 3,000 Stock position, end January and February 2022 Percentage of previous month's sale quantity 25% You are required to prepare the Sales & Production budgets for the 1st Quarter of 2022.