We are putting together the 2021 production budget for Paul Co. It has budgeted sales of its popular product for the next four quarters as follows: Unit sales Quarter 1, 2021 Quarter 2, 2021 Quarter 3, 2021 Quarter 4, 2021 Quarter 1, 2022 12,000 20,000 16,000 25,000 30,000 The company has determined that end-of-quarter inventory levels should equal to 15% of next quarter's unit sales. The ending inventory for last year is 14,000 units. What is the required production for 2021, in number of units? 25,750 5.000 67,500 63,500 17,350 19,400