13. 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 invento

13. 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. How much should the budgeted production for the second quarter be?