44. Dryer Companys policy is to keep 25% of the next month's sales in ending inventory. If Dryer meets its ending inventory policy at the end of April and sales are expected to be 24,000 units in May and 41,000 units in June, how many units need to be produced in May?

a. 19,750 units

b. 28,250 units

c. 40,250 units

d. 34,250 units

e. None of the answer choices is correct.