Windsor Inc. has projected sales to be 18,000 units in January; 22,000 units in February; 14,000 units in March; 10,000 units in April; and 22,000 units in May. There are 600 units on hand on January 1. Management has determined that it needs to carry 20% of the following month's sales in ending inventory. Prepare a production budget for the first quarter, by month and in total. Production Budget Jan. Feb. Mar. Quarter Total Required Planned Sales Desired Ending Inventory Planned Beginning Inventory Total Production