Phelan Inc. has forecast the following unit sales and production for the next year, by quarter: 1 st 2nd 3rd 4th Production 150 160 140 100 Sales 120 140 150 120 The firm has beginning inventories as follows: Finished goods 50 units Direct material A 100 Direct material B 100 A finished unit requires one unit of material A and two units of material B. There should be enough material on hand at the end of each quarter to meet 20% of the next quarter's production needs. There are no work-in-process inventories. What is the foretasted ending finished goods inventory for quarter 3? A. 80 B. 100 C. 50 D.90