A company manufactures a single product. In a computer spreadsheet the cells F1 to F12 contain the budgeted monthly sales units for the twelve months of next year in sequence, with January sales in cell F1 and finishing with December sales in F12.The company policy is for the closing inventory of finished goods each month to be 10% of the budgeted sales units for the following month. Which of the following formulae will generate the budgeted production (in units) for March next year?