Rossini Company has budgeted production for next year as follows:

Quarter	First	Second	Third	Fourth
Units to be sold	53,400	80,200	94,000	?

At the beginning of the year, Rossini is expected have 5,340 units of the product. At the end of each quarter, Rossini would like to have an inventory equal to 10% of the sales units of the next quarter.

How many units should Rossini produce in the second quarter?

A. 80,200 units B. 81,580 units C. 56,080 units D. 78,820 units

E. None of the above