Collie Industries is preparing the production budget for one of its products for next year. Monthly sales of the product for the first three months of next year are forecasted as follows: Sales forecast January 18,000 February 22,000 March 14,000 April 17,000 Collie tries to maintain an inventory of finished goods equal to 10% of the following month's sales needs. Collie expects to end the current year with 2,000 units of the product in inventory. How many units of the product should Collie plan on producing in each of the first three months of next year? A) 18,400 21,200 14,300 B) 18,200 21,200 14,300 OC) 17,800 22,800 13,700 D) 17,800 22,400 13,200