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 February? Oa. 186,000 Ob. 222,000 Oc 174,000 Od. 181,000