Lewis, Inc. sells candles. The estimated numbers of candle sales for the last 3 months of the current year are as follows:

Month Sales(Units:)

Oct 18,000

Nov 20,000

Dec 16,000

Finished goods inventory at September 30 was 5,000 units. Ending finished goods inventory is projected to be 20% of next month's sales. Lewis expects to sell each candle for $5. Sales for January of the upcoming year are projected at 13,000. What is the number of expected units that should be produced in December?