The XYZ Company had the following costs:

Direct Materials

$$0\mathrm{.}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 $$35/$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