Tasty Foods expects to have 32,000 units of finished goods inventory on hand on March 31 and reports the following expected sales (in units) for the months of April through July:

April	132,000
May	152,000
June	162,000
July	132,000

At the end of each month the company desires its ending finished goods inventory to be 20% of the next month's projected sales (in units).

The budgeted production (in units) for Tasty Foods for April should be:

Multiple Choice

• 133,600.

• 132,000.

• 139,200.

• 130,400.

• 163,600.