White socks companys projected sales budget for the next four months is as follows:

	Units
January	100,000
February	120,000
March	75,000
April	85,000

Beginning inventory for the year is 25,000 units. Ending inventory for each month should equal 25% of the next months sales. How many units can the white socks company produce in January?

60,000

110,000

90,000 (w)

105,000