Alpha Omega Enterprises budgeted the following sales in units:

$\backslash$table$[[$January$,40,000],[$February$,30,000],[$March$,50,000]]$

Alpha Omega's policy is to have $30\%$ of the following month's sales in inventory. On January $1,$ inventory equaled $8,000$ units. February production in units is:

a$.36,000.$

b$.28,000.$

c$.40,000.$

d$.20,000.$