Meadow Company produces hand tools. A sales budget for the next four months is as follows: March 10,000 units, April 13,000, May 16,000 and June 21,000. Meadow Companys ending finished goods inventory policy is 10% of the following months sales. March 1 inventory is projected to be 1,000 units. How many units will be produced in April?

A. 12,700

B. 13,300

C. 15,900

D. 13,000