Howard Industries' sales budget shows quarterly sales for the next year as follows: Quarter $1,15,000$; Quarter $2,13,000$; Quarter $3,17,000$; Quarter $4,19,000.$ Company policy is to have a target finished$-$goods inventory at the end of each quarter equal to $15\%$ of the next quarter's sales. What would be the budgeted production for the second quarter of next year?

$11,650$ units;

$17,000$ units;

$15,550$ units

$13,600$ units;