s Company produces and sells automobile batteries, including the heavy-duty HD-240. The 2020 sales budget is as follows: ter Units of HD-240 5,500 6,400 8,600 9,800 anuary 1, 2020, inventory of HD-240 is 1,400 units. Management wants an ending inventory each quarter that is equal to 30% of ext quarter's sales. It expects sales in the first quarter of 2021 to be 20% higher than sales in the same quarter in 2020. are quarterly production budgets for each quarter for 2020.