A sales budget is given below for one of the products manufactured by the Key Co: January-20 000 units, February-35 000 units, March-60 000 units, April - 40 000 units. The inventory of finished goods at the end of each month must equal 20% of the next month's sales. On December 31 of the previous year, the finished goods inv totaled 4,000 units. What is the production budget for March?