bear, inc. estimates its sales at 200,000 units in the first quarter and that sales will increase by 20,000 units each quarter over the year. bear calculates a 25% ending inventory of finished goods based on next month's sales. each unit sells for $35. 40% of the sales are for cash. 70% of the credit customers pay within the quarter. the remainder is received in the quarter following sale. production in units for the third quarter should be budgeted at
