Wayans Company produces and sells automobile batteries, including the heavy-duty HD-240. The 2020 sales budget is as follows: Quarter 1 2 Units of HD-240 5.900 6,900 9,300 10.700 3 4 The January 1, 2020, inventory of HD-240 is 1,700 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 Quarter 4 Year 2 3 6,900 9,300 10,700 32800 5,900 Unit Sales 2070 2.790 3.210 9.770 1.700 Add Ending Inventory 45,570 8,970 13.910 7,600 12.090 Total Required Beginning inventory 1,700 Total