Budgeted sales $($in units$)$ for the first seven months of the year for Chandler Corporation are listed below:

JANUARY $6,000$

FEBRUARY $7,000$

MARCH $8,000$

APRIL $7,000$

MAY $5,000$

JUNE $4,000$

JULY $6,000$

Chandler Corporation has a policy of maintaining an inventory of finished goods equal to $40\%$ of the next month's budgeted sales. How many units has Chandler Corporation budgeted to produce in the second quarter of the year?

Group of answer choices

$15,600$ units

$13,200$ units

$18,400$ units

$18,000$ units