Superior Industries sales budget shows quarterly sales for the next year as follows: Quarter Sales (units) First . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000 Second . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,000 Third . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000 Fourth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,000 Company policy is to have a finished goods inventory at the end of each quarter equal to 20% of the next quarters sales. How much should the budgeted production for the second quarter be