Crane Company estimates its sales at 200000 units in the rst quarter and that sales will increase by 20000 units each quarter over the year. They have, and desire. a 25% ending inventory ofnished goods. Each unit sells for $30. 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 0 245000. O 230000. 0 305000. 0 240000