Company "Anna Inc" expects to sell 80,000 units for $50.00 each. Direct materials costs are $4.00, direct manufacturing labor is $8.00, and manufacturing overhead is $2 per unit. The following inventory levels apply to 2020 Direct materials Beginning inventory Ending inventory Work-in-process inventory Finished goods inventory 20,000 units 20,000 units O units O units 2,000 units 2,500 units How many units need to be produced in 2020? O A. 80,500 OB. None of them OC. 22,500 O D. 22,000