Shown below data about four quarters of 2020 budget for X Company: Second quarter Third quarter First quarter Estimated sales 8000 units 2021 7000 5000 4000 Fourth quarter 5000 8000 -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 1200 units. the production budget for fourth quarter would be: A. 5600 B. 6500 OC. 7500 OD. none of the above