B. This is the total sales budgeted for the third quarter. See correct answer for full calculation.

C. The second quarter's beginning inventory will be 50% of the 72,000 units to be sold during the second quarter, or 36,000 units.

The second quarter's ending inventory will be 50% of the 84,000 units to be sold during the third quarter, or 42,000 units.Units to be sold during the second quarter are given as 72,000.

The inventory equation is:

Beginning Inventory + Goods Manufactured – Goods Sold = Ending Inventory

Let X represent Goods Manufactured:

36,000 + X – 72,000 = 42,000

X = 78,000

D. This is the sales for the second quarter. Beginning and ending inventory need to be taken into consideration. See correct answer for full calculation.