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F, ABC Corporation has estimated the following information for first quarter of 2020 for one of its products:  Units to be produced  Desired ending inventory of finished goods  The ending inventory at December 2019 was 28,000 units

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F, ABC Corporation has estimated the following information for first quarter of 2020 for one of its products: 
Units to be produced 
Desired ending inventory of finished goods 
The ending inventory at December 2019 was 28,000 units. 
January February March 128,000 140,000 152,000 30,000 36,000 38,000 
Required: Prepare the Production Budget and the Sales Budget for the first quarter of 2020, assuming selling priceper unit is $20.