Sheffield Corp. estimates its sales at 130000 units in the first quarter and that sales will increase by 13000 units each quarter over the year. They have and desire, a 25% ending inventory of finished goods. Each unit sells for $25,40% of the sales are for cash. 70% of the credit customers pay within the quarter. The remainder is received in the quarter following sale. Production in units for the third quarter should be budgeted at 149500 156000 159250 198250