$\backslash$table$[[,$Unit Sales$],[$January$,80,000],[$February$,65,000],[$March$,50,000],[$April$,54,000]]$

Company policy requires that ending inventories for each month be $15\%$ of next month's sales. At the beginning of January, the inventory of otic fluid is $31,000$ bottles.

Each bottle of otic fluid needs two raw materials: eight ounces of a mix of salicylic acid and water and one plastic bottle. Company policy requires that ending inventories of raw materials for each month be $20\%$ of the next month's production needs. That policy was met on January $1.$

Prepare a production budget for the first quarter of the year. Show the number of bottles that should be produced each month as well as for the quarter in total.