Planning Systems, Inc. has forecast the following unit sales and production for the next year, by quarter: rd 140 150 th st 150 120 160 140 4 100 120 Production Sales 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 ending finished goods inventory for quarter 2? A. O B. 100 C. O D.70 80 50