Sharper Company manufactures and sells stainless steel coffee mugs. Expected mug sales in units for the fourth quarter are as follows: October 28,000 units November 25,000 units December 31,000 units Company policy is to have a finished goods inventory at the end of each quarter equal to 30% of the next months estimated sales.

How many mugs should Sharper plan on producing during the month of November?

a. 23,200 mugs.

b. 26,800 mugs.

c. 25,900 mugs.

d. 34,300 mugs.