Moir Corporation produces and sells Product MichaelM. 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 MichaelM 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