) Eerie Industries' sales budget shows quarterly sales for the next year as follows: Quarter Sales (Units ) First 19,000 Second 5,000 Third 14,000 Fourth 20,000 Company policy is to have a finished goods inventory at the end of each quarter equal to 30% of the next quarter's sales. What should be the budgeted production for the second quarter? A) 7,700 units. B) 8,000 units. C) 8,400 units. D) 8,800 units