Buckle Purslane Limited uses a rolling budget system. The company's directors are currently preparing a sales and production budget for the month of March 20X7, which is just over one year away.

They have decided that sales of their single product should be budgeted at 12 000 units for March 20X7, with 14800 units budgeted for April 20X7. The company's policy is to hold closing stock of finished goods at 75% of the next following month's sales level.

What is the production budget in units for March 20X7?

a) 8100

b) 14100

c) 9 900

d) 12 000.