Daffy Tunes manufactures a toy rabbit with moving parts and a built-in voice box. Projected sales in units for the next 5 months are as follows:

	Projected
Month	Sales in Units
January	30,000
February	36,000
March	33,000
April	40,000
May	29,000

Each rabbit requires basic materials that Daffy purchases from a single supplier at $3.50 per rabbit. Voice boxes are purchased from another supplier at $1.00 each. Assembly labor cost is $2.00 per rabbit, and variable overhead cost is $.50 per rabbit. Fixed manufacturing overhead applicable to rabbit production is $12,000 per month. Daffys policy is to manufacture 1.5 times the coming months projected sales every other month, starting with January (i.e., odd-numbered months) for February sales, and to manufacture 0.5 times the coming months projected sales in alternate months (i.e., even-numbered months). This allows Daffy to allocate limited manufacturing resources to other products as needed during the even-numbered months.

Daffy Tunes unit production budget for toy rabbits for January is
A.	45,000 units.
B.	16,500 units.
C.	54,000 units.
D.	14,500 units.