Sandhill Company estimates that unit sales will be $9,800$ in quarter $1,13,720$ in quarter $2,14,700$ in quarter $3,$ and $17,640$ 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 $2022.$