Bonita Industries estimates its sales at 120000 units in the first quarter and that sales will increase by 10000 units each quarter over the year. They have, and desire, a 25% ending inventory of finished goods. Each unit sells for $25.40% of the sales are for cash. 70% of the credit customers pay within the quarter. The remainder is received in the quarter following sale. Production in units for the third quarter should be budgeted at