Projected sales for Sommers, Inc. for the next year and beginning and ending inventory data are as follows:Sales in units$50,000$Beginning inventory in units$40,000$Targeted ending inventory in units$44,000$The selling price is $$40$ per unit. Each unit requires four kilos of material which costs $$6$ per kilo. The beginning inventory of raw materials is $12,000$ kilos. The company wants to have $3,000$ kilos of material in inventory at the end of the year.According to Sommers' production budget, how many units should be produced?Question $8$ Select one:a$\mathrm{.}38,000$cross outb$\mathrm{.}54,000$cross outc.None of the answers provided.cross outd$\mathrm{.}46,000$cross oute$\mathrm{.}62,000$