Production budget and the sales budget

C- ABC Corporation has estimated the following information for first quarter of 2020 for one of its products: January February March Units to be produced 128,000 140,000 152,000 Desired ending inventory of finished goods 30,000 36,000 38,000 The ending inventory at December 2019 was 28,000 units. Required: Prepare the Production Budget and the Sales Budget for the first quarter of 2020, assuming selling price per unit is $20. (10 marks)