The management of Nicto Company plans to have an inventory at the end of each month equal to 30% of the next month's sales. Budgeted sales in units over the next three months are 84,000 in October, 124,000 in November, and 104,000 in December. Budgeted production for November would be:

a. 118,000 units.

b. 104,000 units.

c. 141,200 units.

d. 155,200 units.