Waterway manufactures competition stunt kites. In November, Jerry Box prepared the following production budget for the first quarter of the coming year. Desired ending inventory is based on the following month's budgeted sales. Budgeted unit Sales Budgeted ending inventory Total units required Beginning inventory Budgeted production January February March Quarter 22,800 36,300 30,500 89,600 7,260 6,100 2,470 2,470 30,060 42,400 32,970 92,070 4,560 7,260 6,100 4,560 25,500 35,140 26,870 87,510 Following higher-than-expected sales in December, Jerry conducted an inventory count on January 2 and discovered that the company had only 2,620 completed kites on hand. He decided that given the brisk sales in December, the company should increase its desired ending inventory level from 20 to 25 percent of the next month's sales volume. (a) Prepare a new production budget for the first quarter. (Round answers to 0 decimal places, e.g. 5,275.) January February March Quarter