What is the production budgeted for the third quarter? Company policy is to have a finished goods inventory at the end of each quarter equal to 18 percent of the next quarter's sales. The sales budget for Your Company's projected quarterly sales for next years as follows: Quarter 1: Quarter 2: Quarter 3 Quarter 4: 55,000 units 18,000 units 22,000 units 44,000 units O 18,720 O 25,950 17,280 O 18,040