Ray Company's Projected Sales Budget for the Next Four Months

Multiple Choice

Ray Company's projected sales budget for the next four months is as follows: Beginning inventory for the year is 27,000 units. Ending inventory for each month should be 30% of the next month's sales.
How many units need to be available for sale in February?

A) 90,000
B) 106,500
C) 73,500
D) 117,000