A Company budgeted unit sales of 34,000 units for January 2019 and 40,000 units for February 2019. The company has a policy of having an inventory of units on hand at the end of each month equal to 30% on next month's budgeted unit sales. If there were 10,200 units of inventory on hand on December 31, 2018, how many units should be produced in January 2019 in order for the company to meet its goals? Select one: O a. 34,000 units O b. 46,800 units O c. 32,200 units O d. 35,800 units