3) ABC Corporation manufactures and sells stainless steel coffee mugs. Expected mug sales ABC (in units) for the next three months are as follows: October November December Budgeted unit sales 30.000 36,000 34,000 ABC likes to maintain a finished goods inventory equal to 30% of the next month's estimated sales. How many mugs should ABC plan on producing during the month of November? A) 35.400 mugs B) 26,800 mugs C) 36.000 mugs D) 34300 mugs