Superior Industries’ sales budget shows quarterly sales for the next year as follows: Quarter Sales (Units) First 10,000 Second 8,000 Third 12.000 Fourth 14,000 Company policy is to have a finished goods inventory at the end of each quarter equal to 20% of the next quarter’s sales. What should be the budgeted production for the second quarter?

a) 7,200 units. b) 8.000 units. c) 8,400 units. d) 8,800 units.