18. Hello Company provides the following forecast information for the second quarter of fiscal year 2022:

Sales (in units) April: 20,000

Sales (in units) May: 15,000

Sales (in units) June: 7,000

Hello Company always wants to have finished goods inventory of at least the following: 2,000 units in addition to 15% of the following month's sales (in units).

How many units should the company produce for the month of May?

a) 13 800

b) 13 050

c) 16 950

d) 16 200

e) No answer is appropriate