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2.Betz Company's sales budget shows the following projections for next year: (2 points) First Quarter Second Quarter Third Quarter Fourth Quarter Sales in units 60,000 80,000 45,000 55,000 Inventory at the beginning of the year was 18,000 units. The finished goods inventory at the end of each quarter is to equal 30% of the next quarter's budgeted unit sales. How many units should be produced during the first quarter