$5.$ Archer Company has budgeted sales of $30,000$ units in April, $40,000$ units in May, and $60,000$ units in June.

The company has $6,000$ units on hand on April $1$st

$\text{'},$ and the company requires an ending inventory equal to $20\%$

of the following month's sales, production during May should be: a$,32,000$ units

b$,36,000$ units

c$,44,000$ units

d$,40,000$ units