Waterway Company estimates that unit sales will be 10,100 in quarter 1; 12,500 in quarter 2; 14,200 in quarter 3; and 17,700 in quarter 4. Management wants to have an ending finished goods inventory equal to 21% of the next quarter's expected unit sales. Prepare a production budget by quarters for the first six months of 2022. WATERWAY COMPANY Production Budget For the Six Months Ending June 30, 2022 Quarter Total 1 2