Sheffield Company produces and sells automobile batteries, the heavy-duty HD-240. The 2022 sales forecast is as follows. Quarter HD-240 1 6,500 2 3 9.100 10,400 13,000 4 The January 1, 2022, inventory of HD-240 is 2,600 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales, Sales in the first quarter of 2023 are expected to be 25% higher than sales in the same quarter in 2022 Prepare quarterly production budgets for each quarter and in total for 2022. SHEFFIELD COMPANY Production Budget For the Year Ending December 31, 2022 Product HD-240 Quarter 1 2 3 4 Year