Nuware Electrical makes and sells freezers. On 31 December the company had 80 freezers in inventory. The company's policy is to maintain inventory of 10% of the following month's sales. The sales forecast for the first quarter of the next year is as follows: January 800 February 1 200 March 1 400 The projected production (UNITS) for February is: A. 1 080 B. 1 200 C. 1 340 D. 1 220