VPR manufactures fans to meet demand for the product due to the COVID 19 crisis. VPR expects to sell 40,000 by 2021. It has enough materials in stock to manufacture 48,000 fans. Its master budget has been developed to a production level of 50,000 units. Its inventory of fans at 1-1-2021 is estimated at 4,000 units. It is planned to maintain an inventory as of 12-31-2021 of 5,000 units. The price at which each unit is sold is $ 300, VPR has no inventory in process. Production costs for each fan unit are: $ 4/ for direct materials, $ 8/ for direct labor, and $ 1.60 / for indirect manufacturing costs. In addition, operating costs (marketing, distribution, and customer service) are incurred per fan unit amounting to $ 15,00 Fixed costs are $ 50 per unit. How much is the forecast of units (fans) to be produced (production budget)? Select one to. 41,000 b. 40,000 c. 39,000 d. 48,000