The Following Forecasted Sales Pertain to Norah Company

The following forecasted sales pertain to Norah Company: The company has a selling price of $10 per unit and expects to maintain ending inventories equal to 20 percent of the next month's sales.
What is the budgeted beginning balance in units for finished goods inventory on June 1?

A) 2,500 units
B) 2,000 units
C) 4,000 units
D) 3,000 units