Sheridan Company estimates its sales at 280000 units in the first quarter and that sales will increase by 25000 units each quarter over the year. They have, and desire, a 25% ending inventory the current months sales. 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. What production in units should the third quarter be budgeted at?