The following is the number of units expected to be sold during the first five months of the year 2017 The month 1/2017 2/2017 Expected sales 11,800 16,600 13,200 11,400 3/2017 4/2017 5/2017 10,200 The company plans to keep ending inve ntory each month equal to 25% of the expected sales for the next month and the beginning inventory for the (1/2 017) was 2,800 units Required Prepare the production budget for the first four months of the year 2017