Use the information below for Cardinal Company to answer the question that follow. Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January, 200,000 units; February, 180,000 units; March, 210,000 units; and April, 230,000 units. Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following month's sales. Determine the budgeted units of inventory for March 31.

a.46,000

b.36,000

c.Cannot be determined from the data given.

d.42,000