The Waverly Company has budgeted sales for the year as follows:

Quarter sales in unit

1=12,000
2=14,000
3=18,000
4=16,000

The ending inventory of finished goods for each quarter should equal 25% of the next quarter's budgeted sales in units. The finished goods inventory at the start of the year is 3,000 units. Scheduled production for the second quarter (in units) is:

a.17,500 units.
b.16,500 units.
c.15,000 units.
d.13,000 units.