Bonita Industries estimates its sales at $200000$ units in the first quarter and that sales will increase by $25000$ units each quarter over the year. They have, and desire, a $25\%$ ending inventory of finished goods. Each unit sells for $$35\mathrm{.}40\%$ of the sales are for cash. $70\%$ of the credit customers pay within the quarter. The remainder is collected in the quarter following sale.

Production in units for the third quarter should be budgeted at

$318750.$

$250000.$

$256250.$

$231250.$