Cardinal Company has finished goods inventory of $55,000$ units on January $1.$ Its projected sales for the next four months are: January, $200,000$ units; February, $180,000$ units; March, $210,000$ units; and April, $230,000$ units. Cardinal Company wishes to maintain a desired ending finished goods inventory of $20\%$ of the following month's sales.

The budgeted units of production for January would be

a$.200,000$ units

b$.219,000$ units

c$.181,000$ units

d$.236,000$ units