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. Shelfield has a labor contract that calis for a wage increase to 57.0 per hour on April 1. New labor-saving machineny has been installed and will be fully operational by March 1 . Sheffield expects to begin the year with 17,600 trames 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 seqund following month's sales. (a) Prepare a production budget for Sheffield Company by month and for the first quarter of the year: Prepare a production budget for Sheffield Company by month and for the first quarter of the year