XYZ Company is preparing its production budget for the next year. Budgeted sales in dollars for January, February March, and April are $210,000, $270,000, $150,000, and $186,000, respectively. Target ending finished goods inventory in units is 20% of the next month's sales in units. Budgeted selling price is $2 per unit. How many total units need to be produced in February? Select one: a. None of the given answers b. 78,600 c. 82,000 d. 123,000 e. 61,500