Superior Industries sales budget shows quarterly sales in units for the next year as follows: Quarter 1-10,000; Quarter 2-8,000; Quarter 3-12,000; Quarter 4-14,000. Company policy is to have a target finished-goods inventory at the end of each quarter equal to 20% of the next quarter's sales. Budgeted production for the second quarter of next year would be: O a) 12,000 units O b) 7,200 units O c) 8,800 units O d) 10,400 units