Ring The Bells Co. makes one product. Budgeted unit sales for 1st Quarter, 2nd Quarter, 3rd Quarter, and 4th Quarter are 580,000; 560,000; 575,000; and 590,000 units, respectively. The ending finished goods inventory should equal 5% of the following month's sales. The budgeted required production for 3rd Quarter is:

a. 575,000 units

b. 575,750 units

c. 574,250 units

d. 560,750 units

e. 560,000 units