The Cardinal Company had a finished goods inventory of $55,000$

units on January $1.$ Its projected sales for the next four months

were: January $-200,000$ units; February $-180,000$ units; March $-$

$210,000$ units; and April $-230,000$ units. The Cardinal Company

wishes to maintain a desired ending finished goods inventory of $20\%$

of the following months sales.

What is the budgeted units of production for March?a$\mathrm{.}256,000$b$\mathrm{.}214,000$c$\mathrm{.}206,000$d$\mathrm{.}298,000$