The Colson Company has budgeted sales for the year as follows:

Quarter	1	2	3	4
Sales in units	12,000	14,000	18,000	16,000

The ending inventory of finished goods for each quarter should equal 25% of the next quarter's budgeted sales in units. The finished goods inventory at the start of the year is 3,000 units. Scheduled production for the third quarter is (in units)

Multiple Choice

• 18,500 units.

• 18,000 units.

• 16,500 units.

• 17,500 units.