The Andrews Company sells a product for $10. Budgeted sales for the first quarter of next year are as follows: Budgeted Sales January $80,000 February $50,000 March $90,000 The company wants to maintain an inventory of finished units equal to 30% of the following month's sales and 2,000 units are on hand at the beginning of the year. Each unit requires 2 kilograms of raw material costing $1 per kg. The company maintains a raw materials inventory equal to 10% of the following month's production needs. Budgeted production in units for February would be: Select one: a. 5,000 O b. 6,200 O c. None of these O d. 7,700 e. 9,200