Lloyd's produces and sells tennis rackets. The company requires that 22% of the next month’s projected sales (in units) are on hand at the end of each month. Lloyd's budgeted sales over the next four months are as follows:

January February March April
Budgeted Sales

(in tennis rackets)

130,000 160,000 170,000 130,000
Based on this information, what would be budgeted production in number of units for March? Assume that the production policy has been followed to-date.

Round your answer to the nearest whole number.