Managerial Accounting: A corporation estimates that its sales for 2016 will be 100,000, 140,000, 180,000 and 200,000 respectively for each quarter. Its cost of goods sold is 60% of sales, the ending inventory as of 12.31.15 was 45,000, and it prefers to maintain inventory with a cost of 40% of next year quarter's cost of goods sold. The production required for the first, second, and third quarters respectively are: