Lemur Corporation has budgeted sales and production over the next quarter as follows:

	July	August	September
Sales in units	12,000	28,000	?
Production in units	15,200	30,000	34,800

The company has 2,400 units of product on hand at July 1. 20% of the next month's sales in units should be on hand at the end of each month. October sales are expected to be 22,000 units. Budgeted sales for September would be closest to (in units):

	A.	34,800
	B.	37,200
	C.	22,000
	D.	38,000