Mountain Corporation manufactures cabinets but outsources the handles. Eight handles are needed for a cabinet, with assembly requiring 30 minutes of direct labor per unit. Ending finished goods inventory is planned to consist of 50% of projected unit sales for the next month, and ending handles inventory is planned to be 80% of the requirement for the next months projected unit output of finished goods.

Mountains projected unit sales:
October	4,600
November	5,000
December	4,200
January	6,000
Mountains ending inventories in units at September 30:
Finished goods	3,800
Handles	16,000

The number of units that Mountain finished during December is
A.	3,000
B.	5,100
C.	4,200
D.	5,000