The Sales Budget for the Johnson Company Indicates the Following $$\begin{array} { l l } \text { January } & 20,000 \\\text { February } & 30,000 \\\text { March } & 24,000 \\\text { April } & 28,000\end{array}$$

The sales budget for the Johnson Company indicates the following units to be sold: $$\begin{array} { l l } \text { January } & 20,000 \\\text { February } & 30,000 \\\text { March } & 24,000 \\\text { April } & 28,000\end{array}$$ The company requires that ending inventory be equivalent to 30% of the following month's sales.There were no units on hand at the end of December.What is the budgeted balance in the company's ending inventory account at March 31 expected to be?

A) 7,200
B) 8,400
C) 6,000
D) 0