Waterway Company estimates that unit sales will be 12,800 in quarter 1,17,920 in quarter 2,19,200 in quarter 3 , and 23,040 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