2. Girardi Manufacturing Corporation manufactures and sells ceramic vases. Expected vase sales at Girardi (in units) for the next three months are as follows: January February March Budgeted unit sales 32,000 39,000 28,000 Girardi likes to maintain a finished goods inventory equal to 32% of the next month's estimated sales. How many vases should Girardi plan on producing during the month of February? a) 8,960 vases b) 39,000 vases c) 42,520 vases d) 35,480 vases