XYZ Company has budgeted sales in units for the next three months as follows: January 10,000 units, February 30,000 units, March 8,000 u nits. At the end of December for the previous year, the firm had 4,000 units on hand. Desired ending inventory is equal to 20% of the next month's sales in units. Budgeted production for January would be: O 10,000 units O 12,000 units O 16,000 units 8,000 units