Sander Co. has budgeted sales in units for the next four months as follows:

July 7,000 units

August 7,200 units

September 8,000 units

October 7,900 units Past experience has shown that the ending inventory for each month should be equal to 15% of the next month's sales in units. The company needs to prepare a production budget for the next four months. The beginning inventory for September should be:

a. 1,080 units

b. 1,200 units

c. 1,185 units

d. 1,170 units