Shocker Corporation's sales budget shows quarterly sales for the next year as follows: Unit sales

Quarter 1	16,300 units
Quarter 2	10,400 units
Quarter 3	14,400 units
Quarter 4	15,100 units

Corporation 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:

9,600 units

10,400 units

11,200 units

10,800 units