Albuquerque LLC wants to anticipate the Units of Production needed for the upcoming year. Albuquerque has the following information: Quarter 1: Sales of 5,000 units; estimated Beginning Inventory for the quarter was determined to be 1,000 units, desired Ending Inventory should be equal to 20% of the following quarter's sales. Quarter 2: Sales of 9,000 units, desired Ending Inventory should be equal to 20% of the following quarter's sales. Quarter 3: Sales of 10,000 units; desired Ending Inventory should be equal to 20% of the following quarter's sales. Quarter 4: Sales of 12,000 units; desired ending inventory for 4th quarter will be 2,000 units. What will be their total budgeted Units of Production Needed for next year? a.) 11,600 units b.) 37,000 units c.) 38,000 units d.) 36,000 units