Individuals at only the higher levels are involved in construc ion R OUg because they fully understand all aspects of the business. 3. Stinky Sam's plans to sell 20,000 units during the month of February and 15,000 units during March. Inventory at the end of each month is expected to equal 10% ofbudgeted sales for the following month. On February 1, 5,000 units of inventory are on hand. How many units must be produced during the month of February? A. 21,500 units B. 16,500 units C. 13,500 units D. 26,500 units Bruiser's Ballet budgeted sales are shown below, 50 % of sales are collected in the month of sale, 30% in the month following sale, and 15% in the second month following sale. The remainder is uncollectible. January Sales $60,000 February March $70,000 April $30,000 May June