The sales budget for the Pharoah Company indicates the following units to be sold: January 19200 February 29700 24800 March April 27100 The company requires that ending inventory be equivalent to 40% of the following month's sales. There were no units on hand at the end of December. What is the production that needs to take place during March? O 32860 units O 25720 units O 100800 units O24800 units