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 February would be Os 174.000 units Ob 22.000 Oc 136.000 d. 161.000 unit