Red company's sales budgets show following projections for year ending December 31: Quarter Units 1st Qtr 30,000 2nd Qtr 40,000 3rd Qtr 22,500 4th Qtr 27,500 Total 120.000 Inventory at the beginning of the year was budgeted at 9,000 units. The quantity of the finished goods inventory at the end of each quarter is to equal 30 percent of the next quarter's budgeted sales df units. What amount should production budget show for units to be produced during the first quarter? 12,000 36,000 24,000 33,000