The Toothpaste Division of Consumer Cosmetics expects the following sales in 2021: Quarter 1 Quarter 2 Quarter 3 Quarter 4 quarter of 2022. The division also anticipates sales of 200,000 units in the first q Each unit sold requires various raw materials, which weigh 0.5 kg and cost $5.00 per kg at 2021 prices. The division's inventory management plan calls for carrying enough raw material for 20% of the following quar- ter's production at the end of each quarter. 210,000 units 220,000 units 250,000 units 270,000 units Required Prepare a production plan and budget for 2021.