Bermuda Company estimates that unit sales will be 9,700 in quarter 1; 12,000 in quarter 2; 14,600 in quarter 3; and 18,300 in quarter 4. Management wants to have an ending finished goods inventory equal to 21% of the next quarters expected unit sales. What is required production in units for Quarter 1?

Select one:

a. 14,465

b. 10,183

c. 12,546

d. 15,122