Garcia Corporation forecasts sales of 6,100 units in April and 7,600 units in May. Beginning inventory on April 1 is 2,100 units, and the company wants to have 20% of next month's sales in inventory at the end of each month. Budgeted purchases in April would be:

a. 6,780 units
b. 7,720 units
c. 8,020 units
d. 9,120 units