The following forecasted sales pertain to Micah Company: Month Sales April $200,000 May 250,000 June 150,000 July 100,000 Collection pattern: 60% in the month of sale 40% in the month following the sale Accounts receivable as of March 31 $35,000 Finished goods inventory as of March 31 4,000 units 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.25,000 units b.21,000 units c.20,000 units d.19,000 units