Marlow Company produces hand tools. A production budget for the next four months is as follows: March 10,800 units, April 14,190, May 16,200, and June 21,500. Marlow Companys ending finished goods inventory policy is 15% of the following months sales. Meadow plans to sell 16,400 units in May. How many units will be sold in April?

a) 14,420

b) 13,800

c) 14,370

d) 13,180