please try to answer the below question in a simple way so i can understand

20. 1.0.3 (Production budget) Seguin Inc. has the following projected unit sales for the rst four months of 2011: January 102.400 February 95,000 March 'I 23000 April 1 53,500 Comparing.r policy is to have an ending monthly inventory equal to 5 percent of next month's estimated sales; however, this criterion was not in effect at the end of 2010. Ending inventory at that time was '7,000 units. Determine the company's production requirements for each month of the rst quarter of 2011. 21. LO.3 [Production budget) Nafari Company's sales budget has the following unit sales projections for each quarter of calendar year 2011: JanuaryMarch 1,080,000 April-June 1.360.000 JulySeptember 930,000 OctoberDecember 1,100,000 Total _4 520 000 Sales for the rst quarter of 2012 are expected to be 1,200,000 units. Ending inventory of nished goods for each quarter is scheduled to equal 10 percent of the next quarter's budgeted sales. The company's ending inventory on December 31, 2010, is estimated at 94,500 units. Develop a quarterly production budget for 2011 and for the year in total