Toronto Lights Company manufactures lamps. Estimated sales, in units, for the last three months of 2023 are as follows:

January 8,000

February 10,000

March 15,000

Finished goods inventory at the end of December 2022 was 3,000 units. The selling price per unit is $25. Ending finished goods inventory is budgeted to equal 25 percent of the next month's sales. The projected sales for the next 3 moths are set at 16,000 units per month.

How many units should be produced in April 2023?

[Show detailed calculations].