On january 1, 2013, celtic surf, inc. has beginning inventory of 2,000 surfboards. celtic estimates it will sell 5,000 units during the first quarter of 2013 with a 14% increase in sales each quarter. celtic's policy is to maintain an ending inventory equal to 20% of the next quarter's sales. each surfboard costs $90 and is sold for $140. how much is budgeted purchases in units for quarter 2 in 2013?