Frames, Inc produces and sells free-standing quilt frames. In budgeting for production needs, the company requires that 10% of the next month’s sales be on hand at the end of each month. Budgeted sales of quilt frames over the next four months are:

	September	October	November	December
Budgeted unit sales	25000	32000	56000	48000

Budgeted production for October is

a)   26640.

b)   34400.

c)   35100.

d)   37600.