Sunland Company estimates its sales at $130000$ units in the first quarter and that sales will increase by $16000$ units for each subsequent quarter over the year. The company has, and desires, an ending finished good inventory equal to $25\%$ of next quarter's sales. Each unit sells for $$35\mathrm{.}40\%$ of the sales are for cash. $70\%$ of the credit customers pay within the quarter. The remainder is collected in the quarter following sale.

Production in units for the third quarter should be budgeted at

$206500.$

$166000.$

$150250.$

$162000.$