What Is the Ending Inventory Level for April in the Production

Multiple Choice

What is the ending inventory level for April in the production plan shown in the table? All entries in the table are in terms of sales units. $$\begin{array} { | l | c | c | c | c | } \hline { \text { Month } } & \text { Forecast } & \begin{array} { c } \text { Regular } \\\text { Production }\end{array} & \begin{array} { c } \text { Overtime } \\\text { Production }\end{array} & \begin{array} { c } \text { Ending } \\\text { Inventory }\end{array} \\\hline \text { Tanuary } & 250 & 250 & 0 & 0 \\\hline \text { February } & 200 & 300 & 0 & \\\hline \text { March } & 300 & 325 & 25 & \\\hline \text { April } & 500 & 400 & 25 & \\\hline\end{array}$$

A) 150 units
B) 125 units
C) 100 units
D) 75 units