Alton Company has budgeted sales of 30,000 units in January and 60,000 units in February. The company has 5,000 units of finished goods on hand on January 1. If the company requires an ending inventory equal to 10% of the next month's sales, required production for the month of January should be:

A. 30,000 units

B. 29,000 units

C. 31,000 units

D. 41,000 units