Riverbed Company has budgeted the following unit sales: 2022 2023 Quarter Units Quarter Units 1 106,000 1 93,000 2 64,000 3 70,000 4 120,000 The finished goods inventory on hand on December 31, 2021 was 21,200 units. It is the company's policy to maintain a finished goods inventory at the end of each quarter equal to 20% of the next quarter's anticipated sales. Prepare a production budget for 2022.