Gorberchev Food Processing expects to have 24,000 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 124,000 May 144,000 June 154,000 July 124,000 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: