PROBLEM No. 1 (14 MARKS; 15 MINUTES) PAULINA COMPANY PRODUCES AND SELLS AUTOMOBILE BATTERIES, THE HEAVY-DUTY HD- 240. THE 2018 SALES BUDGET IS AS FOLLOWS. QUARTER HD-240 5,000 7,000 8,000 10,000 THE JANUARY 1, 2018, INVENTORY OF HD-240 IS 2,500 UNITS. MANAGEMENT DESIRES AN ENDING INVENTORY EACH QUARTER EQUAL TO 50% OF THE NEXT QUARTER'S SALES. SALES IN THE FIRST QUARTER OF 2013 ARE EXPECTED TO BE 30% HIGHER THAN SALES IN THE SAME QUARTER IN 2018. INSTRUCTIONS PREPARE QUARTERLY PRODUCTION BUDGETS FOR EACH QUARTER AND IN TOTAL FOR 2018