The Sales Budget of the Owens Company for Each of the Next

Multiple Choice

The sales budget of the Owens Company for each of the next three months is shown: $$\begin{array} { l l } \text { January } & 40,000 \text { units } \\\text { February } & 50,000 \text { units } \\\text { March } & 30,000 \text { units }\end{array}$$ The company's policy requires that 20% of the following month's budgeted sales units are on hand at the beginning of each period.How many units must be produced in February?

A) 40,000 units
B) 46,000 units
C) 56,000 units
D) 54,000 units