Bulldog, Inc has budgeted sales for the first quarter of the next year to be 30,000 units. The inventory on hand at the beginning of the quarter is 10,000 units. The desired ending inventory is 1,000 units. Calculate the budgeted production for the first quarter. Answer choices A) 21,000 units B) 31,000 units C) 1,000 units D) 20,000 units