On 1 January, ChocolateHeaven plans to introduce a product called Choc Stars. The company plans to sell each unit of Choc Stars for $25.00. Management has forecast the following in sales units for the first three months. January February March Sales units 35,000 28,000 40,000 Each unit of Choc Stars requires 2 kg of Cocoa and 1 hour of direct labour. Management wants to end each month with a Choc Stars inventory level equal to 10 per cent of the following month's sales, and a Cocoa inventory equal to 5 per cent of the following month's production. Cocoa can be purchased for $3 per kg and direct labour costs are estimated to be $5.00 per hour. How many units should ChocolateHeaven produce in February?

Select one:

A.

27,300

B.

26,800

C.

28,000

D.

29,200