Butler Company produces tea sets. The following sales have been predicted for the third quarter of the year: July, 10,000 sets; August, 11,000 sets and September 9,000 sets. The inventory on hand July 1st was 2,000 sets. The ending finished goods inventory is budgeted at 20 percent of the next month's sales. The sets sell for $200 each. October sales are estimated at 8,000 sets. How many sets should Butler Company produced in July and September

2,000 ; 8,000

a 10,200 ; 8,800

b 10,000 ; 9,000

c 12,000 ; 10,600

d 10,200 ; 9,000