Doggie Days wants to have an ending inventory equal to 20% of the next month sales. In January, they have a beginning inventory of 9,000 units and expects to sell 33,000 units in January. February's sales are expected to be 35,000 units and March's are expected to be 40,000 units. How many units should doggie days produce in February?

A. 31,000 units B. 43,000 units C. 36,000 units D. 35,000 units

please show work