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 a 174.000 22.000 d. 181,000