The Colson Company has budgeted sales for the year as follows: Quarter I 1 2 3 4 Sales in units 12,900 14,900 18,800 16,900 The ending inventory of finished goods for each quarter should equal 20% of the next quarter's budgeted sales in units. The finished goods inventory at the start of the year is 3,900 units. Scheduled production for the second quarter is (in units): Multiple Choice 18,420 units 3880 .