$1\mathrm{.}3-$Jordan Company produces and sells basketballs. To guard against out of stock situations, the company requires that $20\%$ of the next month's sales be on hand at the end of each month. Budgeted sales of basketballs over the next three months are:

$\backslash$table$[[,$October,November,December$],[,80,000,120,000,100,000],[\backslash$table$[[$Budgeted sales$],[$in units$]],,,]]$

Budgeted production for November would be:

A$)140,000$ units.

B$)124,000$ units.

C$)116,000$ units.

D$)100,000$ units.