Zippy Company has the following budgeted unit sales for the first quarter of $2022.$

$\backslash$table$[[,$January,February,March$],[\backslash$table$[[$Expected$],[$sales in$],[$units$]],204,000,240,000,260,000]]$

The company has a policy of having an inventory of units on hand at the end of each month equal to $30\%$ of next month's budgeted unit sales. How many units should be produced in February $2022$ in order for the company to meet its sales goals? Assume the company's beginning inventory follows the company's inventory policy.

$246,000$ units

$240,000$ units

$318,000$ units

$214,800$ units