Production budget is prepared based on sales target. It is useful for preparing other operating budgets, PAG Company had 3,000 units in Finished Goods Inventory on December 31. Following is a partial Production Budget for January to March. How many units does the company expect to sell in January? a. some other figure not listed here b. 8,900 c. 9,400 d. 9,900 e. 11,900