Evan Manufacturing Corporation manufactures and sells stainless steel coffee mugs. Expected mug sales (in units) for the next three months are as follows: October November December Budgeted unit sales 28,000 25,000 31,000 The company likes to maintain a finished goods inventory equal to 30% of the next month's estimated sales. This requirement was met on 30 September. How many mugs should Evan Manufacturing Corporation plan on producing during the month of October? A) 23,200 mugs B) 27,100 mugs C) 25,900 mugs D) 34,300 mugs