Shocker Company's sales budget shows quarterly sales for the next year as follows: Unit sales Quarter 1 10,000 units Quarter 2 8,000 units Quarter 3 12,000 units Quarter 4 74,000 units Company policy is to have a finished goods inventory at the end of each quarter equal to 20% of the next quarter's sales. Budgeted production for the second quarter of the next year would be: Select one: O A. 7.200 units B. 8,000 units 0 C. 8,800 units O D. 8.400 units