Toyz Company produces scooters. Toyz Company has the following sales projections for the upcoming year:

First quarter budgeted scooter sales in units

$20,000$

Second quarter budgeted scooter sales in units

$35,000$

Third quarter budgeted scooter sales in units

$22,000$

Fourth quarter budaeted scooter sales in units

$30,000$

$/1$ mark

Inventory at the beginning of the year was $4,000$ scooters. Toyz Company wants to have $20\%$ of the next quarter's sales in units on hand at the end of each quarter. How many scooters should Toyz Company produce during the first quarter?

$/1$ mark

O a$.23,000$

$$ b$.16,000$

$0$ c$.20,000$

O d$.31,000$