17 Shocker Corporation's sales budget shows quarterly sales for the next year as follows: Unit sales Quarter 1 Quarter 2 Quarter 3 Quarter 4 11,000 units 0,050 units 19,600 units 21,600 units Corporation policy is to have a finished goods inventory at the end of each quarter equal to 20% of the next quarter's sales. Budgeted production for the second quarter of the next year would be: O 8,140 units 10.050 units 11,960 units 11,560 units