A company budgeted unit sales of 284000 units for January, 2017 and 320000 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 85200 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?

380000 units

294800 units

284000 units

273200 units