Sandhill Company estimates that unit sales will be 12,000 in quarter 1,16,800 in quarter 2,18,000 in quarter 3, and 21,600 in quarter 4. The sales price is $70 per unit. Management desires to have an ending finished goods inventory equal to 25% of the next quarter's expected unit sales. Prepare a production budget by quarters for the first 6 months of 2022