Prepare the production budget for Hoak Inc.. Company policy calls for a given quarter's ending finished goods inventory to equal 90% of the next quarter's expected unit sales. The finished goods inventory at the end of the prior year is 1,701 units, which complies with the policy. Expected sales (in units) for the current year are: 1,890 (Quarter 1), 1,260 (Quarter 2), 1,680 (Quarter 3), and 1,680 (Quarter 4). Sales for the first quarter of the following year total 2,520 units