The McGrath Company has prepared a sales budget of 42,000 finished units for a 3-month period. The company has an inventory of 13,000 units of finished goods on hand at December 31 and has a target finished-goods inventory of 15,000 units at the end of the succeeding quarter. What is the number of units budgeted for production? A. 42,000 B. 57,000 C. 44,000 D. 70,000