41. Marshall Company's sales budget shows the following projections for the year ending December 31 Quarter First Second Third Fourth Units 60,000 80,000 45,000 Total Inventory at December 31 of the prior year was budgeted at 18,000 units. The quantity of finished goods inventory at the end of each quarter is to equal 30% of the next quarter's budgeted unit sales. How much should the production budget show for units to be produced during the first quarter? a. 24,000. b. 48,000. c. 66,000. d. 72,000