Wildhorse Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2022. January February March April May Estimated unit sales 14,640 17,080 15,860 13,420 13,420 Sales price per unit $48.00 $45.50 $45.50 $45.50 $45.50 Direct labor hours per unit 2.0 2.0 1.5 1.5 1.5 Wage per direct labor hour $8 $8 $8 $9 $9 Wildhorse has a labor contract that calls for a wage increase to $9 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1. Wildhorse expects to begin the year with 21.430 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following month's sales, plus 40% of the second following month's sales. (a) Prepare a production budget for Wildhorse Company by month and for the first quarter of the year