Gorberchev Food Processing expects to have 20,000 units of finished goods inventory on hand on March 31 and reports the following expected sales (in units) for the months of April through July:

April

120,000

May

140,000

June

150,000

July

120,000

At the end of each month the company desires its ending finished goods inventory to be 20% of the next month's projected sales (in units).

The budgeted production (in units) for Gorberchev Food Processing for April should be:

112,000.

120,000.

127,200.

128,000.

142,000.