XO Manufacturing's sales budget showed the following projections, by quarter, for the next six quarters: Quarter 1st 2021 2nd 2021 3rd 2021 4th 2021 1st 2022 2nd 2022 Units 30,000 25,000 20,000 18,000 34,000 30,000 Inventory on December 31 of 2020 is expected to be 4,500 units. The quantity of finished goods inventory at the end of each quarter is to equal 15% 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.