Little Kidz Lounge produces a hair growth serum for children. The following information forms a part of the master budget for 2021. Production Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Expected sales 7,000 5,000 8,000 6,000 Units produced 6,800 To be determined The previous year's 4th quarter ending inventory of 700 units meets the minimum requirement. The expected production in the current 1st Quarter is: Select one: a. 5,300 units b. 6,800 units c. 4,500 units d. 5,000 unit