12. Burgar Co. estimates its sales at 180,000 units in the first quarter and that sales will increase by 18,000 units for each subsequent quarter during the year. The company has, and desires, an ending finished goods inventory equal to 25% of the next quarter's sales. Each unit sells for $25. Forty percent of the sales are for cash. Seventy percent of credit customers pay within the quarter. The remainder is collected in the quarter following the sale. Production in units for the third quarter should be budgeted at 216,000207,000220,500274,500