Vaughn Manufacturing estimates its sales at $210000$ units in the

first quarter and that sales will increase by $21000$ units each

quarter over the year. They have, and desire, a $25\%$ ending

inventory of current quarter's sales in units. Each unit sells for

$$35.40\%$ of the sales are for cash. $70\%$ of the credit customers pay

within the quarter. The remainder is received in the quarter

following sale.

Production in units for the third quarter should be budgeted at