A company budgeted unit sales of 184000 units for January, 2017 and 170000 units for February 2017. 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 55200 units of inventory on hand on December 31, 2016, how many units should be produced in January, 2017 in order for the company to meet its goals?

A.179800 units

B. 184000 units

C.235000 units

D.188200 units