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.

	January	February	March
Units to be started	9,400	10,200	9,800
Desired ending inventory	2,500	2,100	2,000

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