New Energy Incorporated has a beginning inventory balance on January 1 of 23,500 units and desires an ending balance of 20% of the next months sales. If sales are expected to be 26,500 for January and 33,500 for February, what is the ending balance as of January 31? New Energy Incorporated has a beginning inventory balance on January 1 of 23,500 units and desires an ending balance of 20% of the next months sales. If sales are expected to be 26,500 for January and 33,500 for February, what is the ending balance as of January 31?

a.8,300 units b.6,300 units c.5,700 units d. 6,700 units