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 inventory for March 31 a. would be 42,000 units b. would be 46,000 units c. cannot be determined from the data given d. would be 36,000 units