Information below is provided for the first quarter for Summer Inc: Inventory in units (1/1/2020) 1,200 Sales budgeted for the quarter 446,000 Capacity in units of production facility 472,000 How much of finished goods in units should be produced during the quarter? Assume, the company desires 3,200 units to be available at the start of next quarter. Select one: O a. 434,000 b. 456,200 O c. 448,000 O d. 430,000