Sheffield Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2022. Sheffield has a labor contract that calls for a wage increase to $9.0 per hour on April 1 New labor-saving machinery has been installed and will be fully operational by March 1. Sheffield expects to begin the year with 22.176 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following month's sales, plus 40% of the second following month's sales. Prepare a production budgt for Sheffield Company by month and for the first quarter of the year. \begin{tabular}{l} Jan \\ \hline 15120 \\ \hline \end{tabular} Feb Mar Total