Lighting Inc.'s sales budget showed the following projections, by quarter, for the coming year: Units Quarter First Second Third 100,000 120,000 140,000 160,000 520,000 Fourth Total Inventory on December 31 of the current year (that is, at the beginning of the coming year) is expected to be 10,000 units. The quantity of finished goods inventory at the end of each quarter was to equal ten percent of the next quarter's budgeted units to be sold. Required: Calculate the units to be produced during the second quarter