Robert is learning the ropes in his new position, looking over the production department's budgets from the past two years. He notices that his production department requires information from the sales division; in turn, the production budget is sent on to other departments. He now sees how the budget pieces fit together and how the production area contributes to the bigger picture. After seeing these connections, he gathers the following information. Additional information: - Budgeted selling price is $23 per unit. - Desired monthly ending inventory is 15% of the next month's sales. - Beginning finished goods inventory on January 1 is 315 units. Robert recognizes the production department currently holds slightly less inventory than planned, but for good reason-December sales exceeded its goals! Prepare the sales forecast for the first quarter of the upcoming year. Prepare the production budget for the first quarter of the upcoming year