(a) A company plans to sell 1,08,000 units of a certain product line in the first quarter, 1,20,000 units in second quarter, 1,32,000 units in third quarter, 1,56,000 units in fourth quarter and 1,38,000 units in the first quarter of the following year. At the beginning of the first quarter of the current year, there are 18,000 units in stock. At the end of each quarter, the company plans to have an inventory equal to one-sixth of the sale for the next quarter. How many units should be manufactured in each quarter of the current year? (b) Explain with ||| CO