Budgeted sales for the first quarter for Shelley Company, a manufacturer, are as follows: The company has an inventory of Finished Goods of 10,000 units at the beginning of February. The company wants to maintain an inventory of Finished Goods equal to 10 percent of next month's budgeted sales. Budgeted production in units for February would be: 102,000 100.000 111,000 103,000 104,000