4) Fiwrt Corporation manufactures and sells stainless steel coffee mugs. Expected mug sales 4 Fiwrt (in units) for the next three months are as follows: OctoberNovember December 36,000 Budgeted unit sales 30,000 10p00 34,000 Firt likes to maintain a finished goods inventory equal to 30% of the next month's estimated sales. How many mugs should Fiwrt plan on producing during the month of November? A) 34,300 mugs B) 36,000 mugs C) 26,800 mugs D) 35,400 mugs