Friden Company Has Budgeted Sales and Production Over the Next

Multiple Choice

Friden Company has budgeted sales and production over the next quarter as follows:
$\begin{array}{|l|rr|r|} \hline& \text { Apri } & \text { May } & \text { June } \\\hline \text { Sales in Units } & 100,000 & 120,000 & ? \\\hline \text { Production in Units } & 104,000 & 128,000 & 156,000 \\\hline\end{array}$
On April 1,the company has 20,000 units of product on hand.A minimum of 20% of the next month's sales needs (in units) must be on hand at the end of each month.July sales are expected to be 140,000 units.What would be the budgeted sales for June (in units) ?

A) 128,000 units.
B) 160,000 units.
C) 184,000 units.
D) 188,000 units.