BDay Industries' sales budget shows quarterly sales for the next year as follows: Quarter Sales First 29 000 Second 17 000 Third 12 000 Fourth 34 000 Company policy is to have a finished goods inventory at the end of each quarter equal to 40% of the next quarter's sales. What should be the budgeted production for the second quarter? A. 15,000 units B. 14,000 units C. 12,000 units D. 13,000 units