Ray Company's Projected Sales Budget for the Next Four Months

Ray Company's projected sales budget for the next four months is as follows: Units
January 70,000
February 90,000
March 55,000
April 65,000
Beginning inventory for the year is 27,000 units. Ending inventory for each month should be 30% of the next month's sales.
How many units should the company produce in January?

A) 106,000
B) 90,000
C) 70,000
D) 78,000