Vertical Company produces jump ropes. Vertical Company has the following sales projections for the upcoming year:

$\backslash$table$[[$First quarter budgeted jump rope sales in units,$16,000],[$Second quarter budgeted jump rope sales in units,$35,000],[$Third quarter budgeted jump rope sales in units,$23,000],[$Fourth quarter budgeted jump rope sales in units,$33,000]]$

Inventory at the beginning of the year was $4,100$ jump ropes. Vertical Company wants to have $20\%$ of the next quarter's sales in units on hand at the end of each quarter. How many jump ropes should Vertical Company produce during the first quarter?

A$.16,000$

B$.18,900$

C$.27,100$

D$.11,900$