Marlow Company produces hand tools. A production budget for the next four months is as follows: March 10,400 units, April 13,670 units, May 16,600 units, and June 21,700 units. Marlow Companys ending finished goods inventory policy is 10% of the following months sales. Marlow plans to sell 16,100 units in May. How many units will be sold in April?

Multiple Choice

12,780

13,400

13,970

14,020