Vaughn Company estimates that unit sales will be $12,400$ in quarter $1,17,360$ in quarter $2,18,600$ in quarter $3,$ and $22,320$ in quarter $4.$ The unit selling price is $$70.$ Management desires to have an ending finished goods inventory equal to $25\%$ of the next quarter's expected unit sales.

Prepare a production budget by quarters for the first $6$ months of $2025.$