Shown below data about four quarters of 2020 budget for X Company: Second quarter Third quarter First quarter Estimated sales 8000 units 5000 2021 7000 8000 4000 Fourth quarter 5000 The inventory of finished products at the end of each quarter is required to be equal 30% of the sales estimate for the next quarter. AT 31/12/2019, ending inventory was 2400 units. the production budget for first quarter would be: O A. 7500 O B. 7100 O C. 8100 O D. none of the above