On April 1, 2021, the budgeting and planning team at the Paradise Corporation is preparing the quarterly budget for the second quarter of 2021. The company makes and sells a single product. The actual April 1, 2021 beginning inventory is 11,500 units. Monthly budgeted unit sales are: April: 73,500 units; May: 68,500 units; June: 77,500 units. The inventory buffer policy is to have 20% of the month's unit sales in that month's beginning inventory. The budgeted April production in units is closest to: A. 67,500 B. 72,100 C. 72,500 D. 75,700 E. 76,700