Shocker Corporation's sales budget shows quarterly sales for the next year as follow unit sales. quarter 1: 10,000 units quarter 2: 8,000units quarter 3: 12,000 units and quarter 4 14,000 units.

Corporation policy is to have a finish 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: A. 7,200units .... B...8,000 units.. C.. 8,8000 units or d. 8, 4000 units.