Solar Energy manufactures solar panels to meet the demand for the product due to the energy crisis caused by natural disasters. Solar Energy expects to sell 20,000 by 2021. It has enough materials to make 24,000 solar panels. Its master budget has been developed to a production level of 25,000 units. Its inventory of solar panels as of 1-1-2021 is estimated at 2,000 units. It is planned to maintain an inventory as of 12/31/2021 of 2,500 units. The price at which each unit is sold is $ 300. Solar Energy has no inventory in process. The production costs for each fan unit are: $ 4 / for direct materials, $ 8 / for direct labor, and $ 1.60 / for indirect manufacturing costs. In addition, operating costs (marketing, distribution and customer service) are incurred per fan unit amounting to $ 15.00. Fixed costs are $ 50 per unit. How many fan units is forecast to be produced in 2021?

a. 25,000

B. 20,500

C. 19,500

D. 20,000