Swenson, Inc., sells tire rims at $100 per rim. Its sales budget for the nine months ended September 30 follows: (Click the icon to view the budget.) Swenson, Inc., expects the following production costs: (Click the icon to view the production costs.) The director of marketing and the financial vice president agree that each quarter's finished goods and raw materials ending inventory should not be below 30% of sales for the following quarter. The marketing director expects sales of $210,000 during the fourth quarter. The January 1 inventory was 110 tire rims. Prepare a production budget for each of the first three quarters of the year for Swenson, Inc