H is forecasting its sales for next year using a combination of time series and regression analysis models. An analysis of past sales units has produced the following equation for the quarterly sales trend: y = 26x + 8,850 where the value of x represents the quarterly accounting period and the value of y represents the quarterly sales trend in units. Quarter 1 of next year will have a value for x of 25, quarter 2 - 26 and so on. The quarterly seasonal variations have been measured using the multiplicative (proportional) model and are: Quarter 1-15% Quarter 2-5% Quarter 3+ 5% Quarter 4+15% Production is planned to occur at a constant rate throughout the year. The company does not hold inventories at the end of any year. What is the difference between the budgeted sales for quarter 1 and quarter 4 next year? O a. 2,850 units O b. 2,862 units Oc 2,940 units Od. 78 units