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Cardinal Company has finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months are: January, 200,000 units; February, 180,000 units; March, 210,000 units; and April, 230,000 units. Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following month's sales.

The budgeted units of production for March would be

a. 214,000 units

b. 256,000 units

c. 298,000 units

d. 206,000 units