Carter Manufacturers have budgeted sales for the months January to May as follows:

January February March April May

160,000 units 240,000 units 200,000 units 400,000 units 150,000 units

The organisation has decided to avoid losing customers because of production delays it will maintain finished goods inventory on hand equal to one-fifth of the following month's budgeted sales. At 31 December the company had in finished goods 10,000 units on hand. What is budgeted production for the quarter January to March?

A.

670,000 units.

B.

830,000 units.

C.

530,000 units.

D.

970,000 units.