Concord manufactures competition stunt kites. In November, Jerry Box prepared the following production budget for the first quarter of the coming year. Desired ending inventory is based on the following month's budgeted sales. February March Quarter 93,200 35,100 34,000 6,800 2,680 2,680 41,900 36,080 95,880 4.820 7,020 6,800 34,880 29,880 91,060 Budgeted unit Sales Budgeted ending inventory Total units required Beginning inventory Budgeted production Following higher-than-expected sales in December, Jerry conducted an inventory count on January 2 and discovered that the company had only 2,100 completed kites on hand. He decided that given the brisk sales in December, the company should increase its desired ending inventory level from 20 to 25 percent of the next month's sales volume. (a) Prepare a new production budget for the first quarter. (Round answers to 0 decimal places, e.g. 5,275.) Budgeted unit sales Budgeted ending Inventory Total units required Beginning inventory January 24,100 7,020 31,120 4,820 26,300 Budgeted production January 24,100 8,775 32,875 4,020 28,055 February 35,100 8,500 43,600 7,020 36,580 D D D March 34,000 6,800 Quarter 93,200