The Sales Budget (in units) for Cauldron Ltd. for the first four months of 2019 is given below for propane heaters manufactured by Cauldron:

January 21,000

February 36,000

March 61,000

April 41,000

Cauldron Ltd.'s inventory of finished goods at the end of each month should equal 20% of the next month's sales. However, on December 31, 2018, the finished goods inventory totaled only 4,000 units. What would be the production budget if the quantity of units were produced in January, February, March and in total for the quater.