DC Co. estimates the following for the upcoming year: Quarter 1 2 3 Unit Sales 180,000 200,000 210,000 DC estimates beginning finished goods inventory at 10,000 units. It desires an ending inventory equal to 20% of next quarters unit sales. The Six-Month Total column from the Production Budget will report a desired ending inventory of 10,000 units 76,000 units 82,000 units 42,000 units