Majan company has budgeted sales in units for the next year as follows: 1st Year Q1 Q2 Q3 04 Sales in Units 25,000 30,000 15,000 40,000 Past experience has shown that the ending inventory for each quarter should be equal to 20% of the next quarter's sales in units. The inventory at the beginning of quarter 1 contained 2,500 units. The number of units to be produced by the end of second quarter: Select one: a. 33,000 units O b. 27,000 units C. 30,500 units O d. 39,000 units