Below Is Budgeted Production and Sales Information for Cooper Cans

Below is budgeted production and sales information for Cooper Cans, Inc. for the month of March: $\begin{array}{lll}\text { Tin }& \text { Aluminum }\\4,000 \text { units } & 10,000 \text { units } & \text { Estimated beginning inventory } \\3,000 \text { units } & 14,000 \text { units } & \text { Desired ending inventory } \\80,000 \text { units } & 360,000 \text { units } & \text { Region I, anticipated sales } \\20,000 \text { units } & 120,000 \text { units } & \text { Region II, anticipated sales }\end{array}$
The unit selling price for aluminum cans is $0.10 and for tin cans is $0.15.
Refer to the information provided for Cooper Cans Inc. Budgeted production for tin cans during the month is:

A) 99,000 units.
B) 101,000 units.
C) 100,000 units.
D) 107,000 units.