Moving to another question will save this response. Question 38 ABC estimates its sales at 180,000 units in the first quarter and that sales will increase by 18,000 units each quarter over the year. They have, and desire, a 25% ending inventory of finished goods. Production in units for the third quarter should be budgeted at O 274,500 207,000 220,500 216,000 Moving to another question will save this response