ABC company budgets sales of 22,000 units for January, and 30,000 for February. The budgeted beginning inventory for January 1 was 7,000 units. ABC company desires an ending inventory equal to one-half (1/2) of the following month's sales need. What is the budgeted production for January? Select the correct response: 37,000 units 26,000 units 30,000 units 14,000 units