Current Attempt in Progress

A company budgeted unit sales of $204000$ units for January, $2022$ and $240000$ units for February $2022.$ The company's policy is to have finished goods inventory of units on hand at the end of each month that is equal to $30\%$ of next month's budgeted unit sales. If there were $61200$ units of finished goods inventory on hand on December $31,2021,$ how many units should be produced in January, $2022$ in order for the company to meet its goals?

$214800$ units

$193200$ units

$276000$ units

$204000$ units