Erin Company, Inc. has the following budgeted sales for the first quarter: Month: Units January 13,000 February 18,000 March 15,000 Inventory of finished goods on hand at the beginning of the quarter is 800 units. The company desires to maintain ending inventory equal to 20% of next month's sales in units. How many units are to be produced during January? A. 17,400 units B. 15,800 units OC. 13,000 units OD. 16,600 units