Waterway Company estimates that unit sales will be $10,200$ in quarter $1,14,280$ in quarter $2,15,300$ in quarter $3,$ and $18,360$ 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 $2022.$

WATERWAY COMPANY Production Budget

Quarter

$1$

$2$

Six M