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The January 1, 2022, inventory of HD-240 is 2,520 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales.

The January 1, 2022, inventory of HD-240 is 2,520 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales. Sales in the first quarter of 2023 are expected to be 25% higher than sales in the same quarter in 2022. Prepare quarterly production budgets for each quarter and in total for 2022

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