Stinky Sams plans to sell 20,000 units during the month of February and 15,000 units during March. Inventory at the end of each month is expected to equal 10% of budgeted sales for the following month. On February 1, 5,000 units of inventory are on hand. How many units must be produced during the month of February? Production required = Sales forecasted + desired ending inventory - beginning inventory.

a. 16,500 units

b. 26,500 units

c. 13,500 units

d. 21,500 units