Frodic Corporation has budgeted sales and production over the next quarter as follows:

	July	August	September
Sales in units	49,000	61,000	?
Production in units	68,200	61,300	65,650

The company has 5,800 units of product on hand at July 1. 10% of the next month's sales in units should be on hand at the end of each month. October sales are expected to be 80,500 units. Budgeted sales for September would be (in units):

a. 71,750 units

b. 73,700 units

c. 73,000 units

d. 64,000 units