please help

Erin Company, Inc. has the following budgeted sales for the first quarter: Inventory of finished goods on hand at the beginning of the quarter is 700 units. The company desires to maintain ending inventory equal to 10% of next month's sales in units. How many units are to be produced during January? A. 20,000 units B. 22,500 units C. 23,200 units D. 21,800 units