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Vaughn Manufacturing estimates its sales at 220000 units in the first quarter and that sales will increase by 23000 units each quarter over the year. They have, and desire, a 25% ending inventory of finished goods. Each unit sells for $40. 40% of the sales are for cash. 70% of the credit customers pay within the quarter. The remainder is collected in the quarter following sale. Production in units for the third quarter should be budgeted at O 338250. O 253250. 266000. 271750