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

a) 13,400

b) 13,970

c) 12,780

d) 14,020