Montenegro Companys Sales budget shows the following expected sales for the following year:

Quarter	Units
First	120,000.00
Second	160,000.00
Third	90,000.00
Fourth	110,000.00
Total	480,000.00

The inventory for Dec 31 of the prior year was budgeted at 36,000 units. The quantity of finished goods inventory at the end of each quarter is to equal 30% of the next quarters budgeted unit sales.

How many units should be produced during the first quarter?

Select one:

a. 48,000

b. 96,000

c. 132,000

d. 144,000

Pls show steps