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The main key information is this: "began the year 2012 with 20,000 bottles in inventory. The company estimated the budgeted sales for the four quarters of 2012 to be 200,000 bottles, 150,000 bottles, 250,000 bottles, and 400,000 bottles, respectively. The management feels that an ending inventory of 10%"
The numbers are our main focus. To be able to get your answer you need to a little math with the numbers. Keep in mind you divide what he get's for the first quarter.
Therefore, you have 195,000 bottles.