What is the production budgeted for the third quarter? 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 25 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: 44,000 units 22,000 units 35,000 units 18,000 units O 39,250 O 35,000 43,750 O 30,750