The sales budget for Modesto Corporation shows that 30,000 units of Product A will be sold in the current month and 34,000 units will be sold next month. Beginning inventory for the current month is 3,000 units, and the company wants to have 10% of next months sales in inventory at the end of the month. Budgeted purchases of Product A for the current month would be:

• 30,000 units.

• 30,400 units.

• 28,313 units.

• 25,800 units.

• 33,400 units.