Overton Industries has the following sales forecasts for its hip waders next year:

First Quarter 10,000 pairs

Second Quarter 5% increase over first quarter

Third Quarter 3% decrease from second quarter

Fourth Quarter 8% increase over first quarter

What is Overton's estimated sales in units for next year?

A) 38,300 pairs.

B) 41,485 pairs.

C) 40,685 pairs.

D) 40,000 pairs.

E) None of the answers is correct.