Jackson Corporation has budgeted sales of 16,000 units for the first quarter of the year, and 22,000 units for the second quarter. The beginning inventory for the first quarter of the year is 3,000 units. Jackson would like to have an inventory at the end of each quarter of 20% of the following quarter's budgeted sales. How many units must Jackson produce during the first quarter of the year to meet this goal?

a. 20,400 b. 21,800 c. 17,400 d. 28,000