Houseman, Inc. anticipates sales of 53,000 units, 51,000 units, 54,000 units and 53,000 units in July, August, September and October, respectively. Company policy is to maintain an ending finished-goods inventory equal to 20% of the following month's sales. On the basis of this information, how many units would the company plan to produce in September?

A. 51,000.

B. 51,400.

C. 51,600.

D. 53,800.

E. None of the answers is correct.