PT Classic Kingdom is in the process of making the production budget for 2021. The production department supplies the following information to help making the production budget of 2021: Sales budget Quarter Quarter II Quarter III Quarter IV Opening stock Closing stock Unit 29000 41000 51000 39000 5000 2000 Based on the above information. you have to make the production budget of 2021 using: Constant method b. Fluctuated method Moderate method with additional information that the units produced of each quarter I and III is 20 percent higher than the average production and the units produced of each quarter II and IV is 20 percent less than the average production