A business is preparing its production budget for the year ahead for product A998. It is estimated that 100,000 units of A998 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. The number of units of A998 needed to be produced is: Select one: O a. 108,400 O b. 86,000 O c. 100,000 Od. 94,400