Barrington Corporation has budgeted sales of 30,000 units in April and 40,000 units in May. The company has 6,000 units of finished goods on hand on April 1. If the company requires an ending inventory equal to 20% of the next months sales, required production for the month of April should be: a. 28,000 units b. 30,000 units c. 32,000 units d. 36,000 units