Merriweather Corporation Is a Manufacturer of Tables Sold to Schools,restaurants,hotels,and

Merriweather Corporation is a manufacturer of tables sold to schools,restaurants,hotels,and other institutions.The table tops are manufactured by Merriweather,but the table legs are purchased from an outside supplier.The Assembly Department takes a manufactured table top and attaches the four purchased table legs.It takes 20 minutes of labor to assemble a table.The company follows a policy of producing enough tables to insure that 40% of next month's sales are in the finished goods inventory.Merriweather also purchases sufficient raw materials (legs) to insure that raw materials (legs) inventory is 60% of the following month's scheduled production needs.Merriweather's sales budget in units for the next quarter is as follows: (CMA adapted) Merriweather's ending inventories in units for June 30 are:
$$\begin{array} { | l | r | } \hline \text { July } & 2,300 \\\hline \text { August } & 2,500 \\\hline \text { September } & 2,100 \\\hline\end{array}$$ The number of tables to be produced during August is:
$$\begin{array} { | l | r | } \hline \text { Finished goods } & 1,900 \\\hline \text { Raw materials (legs) } & 4,000 \\\hline\end{array}$$

A) 1,400 tables.
B) 2,340 tables.
C) 1,440 tables.
D) 1,900 tables.