A company budgeted unit sales of 204,000 units for January 2012 and 240,000 for February 2012. The company has a policy of having an inventory of units on hand at the end of each month equal to 30% of next months budgeted unit sales. If there were 61,200 units of inventory on hand December 31, 2011, how many units should be produced in January 2012 in order for the company to meet its goals