Sheffield Company estimates that unit sales will be 13,000 in quarter 1, 18,200 in quarter 2, 19,500 in quarter 3, and 23,400 in quarter 4. The unit selling price is $70. 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. SHEFFIELD COMPANY Production Budget Quarter 1 2 Six