The following forecasted sales pertain to Micah Company: Month April May Sales $200,000 250,000 150,000 100,000 June July Collection pattern: 60% in month of sale 40% in month following the sale Accounts receivable as of March 31 Finished goods inventory as of March 31 $35,000 4,000 units The company has a selling price of $10 per unit and expects to maintain ending inventories equal to 20% of the next month's sales. How many units are expected to be produced in April? a. 20,000 units b. 25,000 units c. 19,000 units d. 21,000 units