Brief Exercise 21-3 Your answer is partially correct. Try again. Palermo Company estimates that unit sales will be 10,300 in quarter 1; 12,600 in quarter 2; 14,600 in quarter 3; and 18,300 in quarter 4. Management desires to have an ending finished goods inventory equal to 25% of the next quarter?s expected unit sales. Prepare a production budget by quarters for the first 6 months of 2014. Click if you would like to Show Work for this