Friden Company has budgeted sales and production over the next quarter as follows:

The company has $20,000$ units of product on hand at April $1\mathrm{.}20\%$ of the next month's sales needs in units must be on hand at the

end of each month. July sales are expected to be $140,000$ units. Budgeted sales for June will be $($in units$)$:

$($A$)160,000.$

$128,000$

$188,000$

$184,000.$