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 quarter’s sales. How much should the budgeted production for
the second quarter be?