Purple Cup, Co makes aluminum disposable cups and has the following units forecasted for sales for Q2 next year:

-	APRIL	MAY	JUNE
UNITS:	40,000	30,000	38,000

The company has a policy that requires the ending inventory in each period to be 15 percent of the following period's sales. Assuming that the company follows this policy, what

a. 29,700 units

b. 25,000 units

c. 28,800 units

d. 31,200 units