Agatta Limited manufactures two products. The budgeted sales for January are: Product A 72,000 units at a selling price of 100 per unit Product B 66,000 units at a selling price of 80 per unit 18,000 units of Product A and 18,000 units of Product B are expected to be in stock at the start of January. The company plans a reduction of 50% in the quantity of finished goods in stock at the end of January for both Product A and Product B. Calculate the total production requirement in units (i.e. the production requirement for product A plus the production requirement for product B) for January