Budgeted sales for the first quarter for Shelley Company, a manufacturer, are as follows: January February March Budgeted Sales (Units) 75,000 100,000 150,000 The company always maintains an inventory of Finished Goods equal to 15 percent of next month's budgeted sales. Budgeted production in units for February would be: 102,000 100,000 112,000 O 107,500 106.000