Knowledge Check $03$

Vineyard Corporation, a manufacturer of fine wines, began the year with $20,000$ bottles in inventory. The company estimated the budgeted sales for the four quarters of the current year to be $200,000$ bottles, $150,000$ bottles, $250,000$ bottles, and $400,000$ bottles, respectively. The management feels that an ending inventory of $10\%$ of the subsequent quarter's sales is appropriate. What are the production needs for the first quarter?

$160,000$ bottles

$175,000$ bottles

$195,000$ bottles

$215,000$ bottles