Use the following information for Taylor Company. Quarter 1 Unit Sales = 10,000 Quarter 2 Unit Sales = 12,000 Quarter 3 Unit Sales = 14,000 Quarter 4 Unit Sales = 16,000 The ending inventory of finished goods for each quarter should equal 25% of the next quarters budgeted sales in units. The finished goods inventory at the start of the year is 2,500 units. Four (4) pounds of raw material are required for each unit. 6,300 pounds of raw materials were on hand at 1/1/08. The raw material inventory at the end of each quarter should equal 15% of the next quarters production needs. Scheduled production for the third quarter should be:

a. 14,500 units

b. 18,500 units

c. 15,500 units

d. 13,500 units