Windsor Company produces and sells automobile batteries, including the heavy-duty HD-240. The 2022 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, 2022, 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 2023 to be 20% higher than sales in the same quarter in 2022. Prepare quarterly production budgets for each quarter for 2022. WINDSOR COMPANY Production Budget -Product HD-240 For the Year Ending December 31, 2022