Assume a company's estimated sales for January, February, and March are 41,000 units, 42,000 units, and 40,000 units, respectively. The company always maintains ending finished goods inventory equal to 15% of next month's unit sales. What is the required production in units for January? a) 41,850 units b) 40,850 unitsc) 41,150 units d) 47,300 units