Masde Corporation produces and sells Product CharlieD. To guard against stockouts, the company requires that 25% of the next month's sales be on hand at the end of each month. Budgeted sales of Product CharlieD over the next four months are:

	June	July	August	September
Budgeted sales in units	40,000	60,000	50,000	80,000

Budgeted production for August would be:

a. 57,500 units

b. 107,000 units

c. 77,000 units

d. 80,000 units