Out of the Park is projecting the following sales for January and February. Their policy is to maintain ending inventories at 5% of what is expected for the next month.

	Expected Sales
Style	January	February
Medium	1,000 units	1,800 units
Large	1,200 units	2,000 units

What is the budgeted level of production for both styles for January?

Select one:

a. Medium: 1,040; Large: 1,240

b. Medium: 2,040; Large: 1,310

c. Medium: 2,240; Large: 1,440

d. None of the above