Sunland Company estimates that unit sales will be 9,700 in quarter 1; 11,900 in quarter 2; 13,700 in quarter 3; and 18,700 in quarter 4. Management wants to have an ending finished goods inventory equal to 19% of the next quarter's expected unit sales. Prepare a production budget by quarters for the first six months of 2022. SUNLAND COMPANY Production Budget For the Six Months Ending June 30 2022