Gorberchev Food Processing expects to have 31,000 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	131,000
May	151,000
June	158,000
July	128,000

At the end of each month the company desires its ending finished goods inventory to be 25% of the next month's projected sales (in units).
The budgeted production (in units) for Gorberchev Food Processing for April should be:

Multiple Choice

• 119,000.

• 128,000.

• 137,375.

• 137,000.

• 149,000.