Marigold Corp. estimates its sales at 170000 units in the first quarter and that sales will increase by 24000 units for each subsequent quarter over the year. The company has, and desires, an ending finished good inventoryequal to 25% of next quarter's sales. Each unit sells for $50.40% of the sales are for cash. 70% of the credit customers paly within the quarter. The remainder is collected in the quarter following sale. Production in units for the third quarter should be budgeted at 218000.224000.197250.278500