60,000 80,000 Betz Company's sales budget shows the following projections for next year: Sales in units First Quarter..... .. 60,000 Second Quarter........... 80.000 Third Quarter........... 45,000 Fourth Quarter.............. 55,000 Inventory at the beginning of the year was 18,000 units. The finished goods inventory at the end of each quarter is to equal 30% of the next quarter's budgeted unit sales. How many units should be produced during the first quarter? 1.66,000 2.24,000 3.48,000 4.72.000 SS