XYZ Company’s budgeted production in January is 185,000 units. Ending inventory should be 20% of the next month's sales in units. February sales are expected to be 165,000 units. Budgeted sales for...

XYZ Company’s budgeted production in January is 185,000 units. Ending inventory should be 20% of the next month's sales in units. February sales are expected to be 165,000 units. Budgeted sales for January would be (in units):
Select one:
a. 196,250
b. 208,750
c. None of the given answers
d. 202,500
e. 190,000