A company budgeted unit sales for February and March of 51,000 and 60,000 units, respectively. The company has a policy of having an inventory of units on hand at the end of each month equal to 30% of next month's budgeted unit sales. If there were 15,300 units of inventory on hand at the end of January, how many units should be produced in February in order for the company to meet its goals? a. 53,700 units. b. 51,000 units. c. 48,300 units. d. 69,000 units