The Johnston Company had the following costs based on the production and sale of 40,000 units: Direct $0.50 per Materials kg Direct 5kg per Materials unit Other information: The company had the following budgeted sales for December, January, and February: Month December January February Sales (in 30,000 40,000 50,000 units) Selling Price per $40/unit $42/unit$43/unit unit The company has a policy of always maintaining the following inventory levels: Finished Goods Inventory = 10% of next month's sales. Direct Materials Inventory = 30% of next month's production requirements. The company's sales and collection history shows that 10% of all sales are for cash and the accounts receivable are collected in the following way: 70% in the month of the sale 28% in the month after the sale How many units need to be produced in December? 31,000 34,000 29,000 30,000