Marlow Company produces hand tools. A production budget for the next four months is as follows: March 10,300 units, April 13,790, May 16,900, and June 21,700. Marlow Companys ending finished goods inventory policy is 15% of the following months sales. Meadow plans to sell 16,000 units in May. How many units will be sold in April?

a) 13,970

b) 13,400

c) 14,020

d) 12,780