The Waverly company has budgeted sales for the year 2008 as follows

Quarter. 1. 2. 3. 4

Sales in units. 12,000 14,000. 18,000. 16,000

Beginning inventory 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 3000 units. Scheduled production for the second quarter is( in units)

A. 13,000

B.15,000

C. 16,500

D.17,500