10. Houseman, Inc. anticipates sales of 60,000 units, 57,600 units, and 61,200 units in July, August, and
September, respectively. Company policy is to maintain an ending finished-goods inventory equal to 40%
of the following month's sales. On the basis of this information, how many units would the company plan
to produce in July?
(A) 62,640.
(B) 59,760.
(C) 59,600.
(D) 59,040.