st Ray Burn Corporation has the following budgeted unit sales for the 1 half of the year: Month Unit Sales January 90,000 February 120,000 March 210,000 April 160,000 May 180,000 June 120,000 There were 18,000 units of finished goods in inventory at the beginning of January. The company wants to have an inventory of finished products that equal 20% of the unit sales for the next month. Required: Prepare a production budget for the first quarter of the year. (20 marks)