A company budgeted unit sales of 224000 units for January, 2017 and 260000 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 67200 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?

302000 units

234800 units

224000 units

213200 units