XO Manufacturing's sales budget showed the following projections, by quarter, for the next six quarters: Quarter ist 2021 2nd 2021 3rd 2021 4th 2021 1st 2022 2nd 2022 22,000 Units 15,000 16,000 20,000 24,000 20,000 Inventory on December 31 of 2020 is expected to be 3,000 units. The quantity of finished goods inventory at the end of each quarter is to equal 20% of the next quarter's budgeted units to be sold. Required: Prepare a Production Budget for XO for 2021 showing each quarter and the year.