Jolly Company produces hula hoops. Jolly Company has the following sales projections for the upcoming year: First quarter budgeted hula hoop sales in units Second quarter budgeted hula hoop sales in units Third quarter budgeted hula hoop sales in units Fourth quarter budgeted hula hoop sales in units 23,900 90,000 20,000 32,000 Jolly Company wants to have 10% of the next quarter's sales in units on hand at the end of each quarter. Inventory at the beginning of the year was 4,500 hula hoops. How many hula hoops should Jolly Company produce during the first quarter? O A. 19,400 O B. 37,400 O C. 23,900 OD. 28,400