The XYZ Company had the following costs: Direct Materials $0.50 per kg Direct Materials 5kg per unit Other information: The company had the following budgeted sales for December, January, and February: Month December January February Sales (in units) 50,000 60,000 40,000 Selling Price per unit $42/unit $45/unit $25/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. Calculate the Production plan in total units for January