Wayans Company produces and sells automobile batteries, including the heavy-duty HD-240. The 2020 sales budget is as follows: Quarter Units of HD-240 1 5,500 2 7.500 3 9,200 4 10,100 The January 1, 2020, inventory of HD-240 is 1,400 units, Management wants an ending inventory each quarter that is equal to 30% of the next quarter's sales. It expects sales in the first quarter of 2021 to be 20% higher than sales in the same quarter in 2020. Prepare quarterly production budgets for each quarter for 2020, WAYANS COMPANY Production Budget-Product HD-240 For the Year Ending December 31, 2020