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 18 percent of the next quarter's sales. The sales budget for Your Company’s projected quarterly sales for next years as follows: 

Quarter 1: 44,000 units 

Quarter 2: 22,000 units

Quarter 3: 35,000 units

Quarter 4: 18,000 units

a. 24,340 

b. 19,660 

c. 31,940 

d. 38,060