Swifty Corporation estimates its sales at 300000 units in the first quarter and that sales will increase by 30000 units each quarter over the year. They have, and desire, a 25% ending inventory of current quarter's sales in units. Each unit sells for $35.40% of the sales are for cash. 70% of the credit customers pay within the quarter. The remainder is received in the quarter following sale. Production in units for the third quarter should be budgeted at O 360000 345000 O 367500. 457500