9. Risto Manufacturing Limited is preparing its production budget for 2021 for product RML. It is estimated that 100 000 units of RML can be sold in the year and the opening inventory is currently 14 000 units. The inventory level is to be reduced by 40% by the end of the year 2021. Risto Manufacturing Limited should product...... ....units of RML a. 86 000 O b. None of all c. 100 000 d. 94 400 e. 108 400