The marketing department of Teddy Bear Company has submitted the following sales forecast for the upcoming fiscal year. Quarter 1 Quarter 2 Quarter 4 125,000 Quarter 3 Budgeted unit sales 120,000 130,000 125,000 The company expected to start the first quarter with 20,000 units in finished goods in inventory. Management desires an ending finished goods inventory in each quarter equal to 20% of the next quarter's budgeted sales. The desired ending finished goods inventory for the fourth quarter s 25,000 units. Prepare the company's production budget for the third quarter. Answer: