Gordon 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 first four months: April 120,000

May 140,000

June 150,000

July 120,000

At the end of each month the company desires its finished goods ending inventory to be 20% of the next month's projected sales (in units).The budgeted production (in units) for Gordon Food Processing for April should be: