Erin Company, Inc. has the following budgeted sales for the first quarter: Month: January February March Units 18,000 23,000 20,000 Inventory of finished goods on hand at the beginning of the quarter is 600 units. The company desires to maintain ending inventory equal to 25% of next month's sales in units. How many units are to be produced during January?

24,350 units

18,000 units

23,150 units

25,420 units