The sales forecast for birdhouses built by Marin Enterprises follows. Beginning inventory for the year is expected to be 11,000 birdhouses, and the production manager prefers to maintain an ending inventory of 20% of the next quarter's sales. Quarter First Second Third Fourth Number of Birdhouses 11,000 33,000 38,000 55,000 Prepare a quarterly production budget. Assume that the sales forecast for the first quarter of the following year is the same as the first quarter forecast for this year. Quarter First Second Third Fourth