26.

The following forecasted sales pertain to Micah Company:

Month Sales April $200,000 May 250,000 June 150,000 July 100,000

Collection pattern: 60% in month of sale 40% in month following the sale

Accounts receivable as of March 31 $35,000 Finished goods inventory as of March 31 4,000 units

The company has a selling price of $10 per unit and expects to maintain ending inventories equal to 20% of the next month's sales. How many units are expected to be produced in April? a. 19,000 units b. 21,000 units c. 20,000 units d. 25,000 units