Broad Company's projected sales budget for the next four months is as follows:

January: 70,000 units

February: 90,000 units

March: 55,000 units

April: 65,000 units

Beginning inventory for the year is 27,000 units. Ending inventory for each month should be 30% of the next month's sales.

How many units need to be produced for February?

	106,500
	90,000
	70,000
	79,500