Sheffield Furniture builds high-end hand-made dining tables. Attacus Simmons, the company's owner, has developed the following sales forecast for 2022. 1st Quarter 2,700 2nd Quarter 3,500 3rd Quarter 2,900 4th Quarter 1,700 Forecasted sales (tables) Because of the time needed to create each table, Sheffield maintains an ending Finished Goods Inventory of 20% of the following quarter's budgeted sales. Sheffield has been following this inventory policy for several years. The company ended 2021 with 400 tables on hand. The standard cost card for a table is as follows: Standard Quantity Standard Price 20 board feet American cherry wood American cherry turning square (legs) Direct labor Variable overhead Fixed overhead Total Standard Cost $80 32 120 $4/board foot $8/square $15/DLH $45/DLH $12/DLH 4 squares 8 DLH 8 DLH 8 DLH 360 96 $688 Prepare Sheffield's production budget for 2022. Assume that the desired ending inventory for 2022 is 500 tables. Production Budget 2nd Quarter 3rd Quarter 1st Quarter Prepare Sheffield's production budget for 2022. Assume that the desired ending inventory for 2022 is 500 tables. Production Budget 2nd Quarter 3rd Quarter uarter 4th Quarter Annual