What if Clapton Company in Example 9-1 a changed their desired ending inventory level to equal 23.2% of next quarter's budgeted sales instead of 20%. How many budgeted units would be produced in the 2nd quarter (April-June)? Round your answer to the nearest whole unit. Clapton Company's sales budget shows the following projections for the year ending December 31, 2017: Quarters Guitars First (Jan-March) 30,000 Second (April - June) 40,000 Third (July-Sept) 22,500 Fourth (Oct - Dec) 27,500 Total 120,000 I First Quarter 2018 34,500 Inventory at December 31, 2016 was budgeted at 6000 guitars. The quantity of finished goods inventory at the end of each quarter is to equal 20 percent of the next quarter's budgeted unit sales. How much should the production budget show for units to be produced for each quarter in 2017