The forecasted sales pertain to Sleepy Corporation:

Month

Sales

September

$$200,000$

October

$160,000$

Finished Goods Inventory $($August $31)$: $14,000$

Sleepy Corporation has a selling price of $$5$ on all units and expects to maintain ending inventories equal to $25$ percent of the next month's sales.

How many units does Sleepy expect to produce in September?

$28,000$

$36,000$

$34,000$

$68,000$