Badlands, Inc. manufactures a household fan that sells for $25 per unit. All sales are on account, with 40 percent of sales collected in the month of sale and 60 percent collected in the following month. The data that follow were extracted from the company's accounting records. Badlands maintains a minimum cash balance of $32,000. Total payments in January 20x1 are budgeted at $200,000. A schedule of cash collections for January and February of 20x1 revealed the following receipts for the period: Cash Receipts January February From December 31 accounts receivable From January sales From February sales $120,000 85,000 $135,000 74,000 March 20x1 sales are expected to total 9,000 units. Finished-goods inventories are maintained at 20 percent of the following month's sales. The December 31, 20x0, balance sheet revealed the following selected figures: cash, $23,400; accounts receivable, $120,000; and finished goods, $23,700. March 20x1 sales are expected to total 9,000 units. Finished-goods inventories are maintained at 20 percent of the following month's sales. The December 31, 20x0, balance sheet revealed the following selected figures: cash, $23,400; accounts receivable, $120,000; and finished goods, $23,700. 6. Calculate the number of units of finished goods to be manufactured in January 20x1