The Sales Budget for the Johnson Company Indicates the Following $$\begin{array} { l l } \text { January } & 20,000 \\\text { February } & 30,000 \\\text { March } & 24,000 \\\text { April } & 28,000\end{array}$$

Multiple Choice

The sales budget for the Johnson Company indicates the following units to be sold: $$\begin{array} { l l } \text { January } & 20,000 \\\text { February } & 30,000 \\\text { March } & 24,000 \\\text { April } & 28,000\end{array}$$ The company requires that ending inventory be equivalent to 30% of the following month's sales.There were no units on hand at the end of December.What is the production that needs to take place during March?

A) 24,000 units
B) 102,000 units
C) 25,200 units
D) 32,400 units