The Waverly Company Has Budgeted Sales for Next Year as Follows

The Waverly Company has budgeted sales for next year as follows:
$\begin{array}{|c|c|c|c|}\hline \text { Quarter } & \text { First } & \text { Second } & \text { Third } \\\hline \text { Sales in Units } & 12,000 & 14,000 & 18,000 \\\hline\end{array}$

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.What should be the scheduled production for the third quarter?

A) 13,500 units.
B) 17,500 units.
C) 18,500 units.
D) 22,000 units.