The Following Forecasted Sales Pertain to Micah Company Collection Pattern:
60% in Month of Sale
40% in Month

The following forecasted sales pertain to Micah Company: $\begin{array}{lr}\text { Month } & \text { Sales } \\\hline \text { Apri1 } & \$ 200,000 \\\text { May } & 250,000 \\\text { June } & 150,000 \\\text { July } & 100,000\end{array}$ Collection pattern:
60% in month of sale
40% in month following the sale
The company has a selling price of $10 per unit and expects to maintain ending inventories equal to 20% of the next month's sales. How many units are expected to be produced in April?

A) 21,000 units
B) 19,000 units
C) 25,000 units
D) 20,000 units