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

	July	August	September
Sales in units	70,000	83,000	?
Production in units	73,250	84,750	91,750

The company has 17,500 units of product on hand at July 1. 25% of the next month's sales in units should be on hand at the end of each month. October sales are expected to be 97,000 units. Budgeted sales for September would be (in units)

A.

84,000

B.

90,000

C.

88,000

D.

86,000