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Layne Cedar manufactures cedar chests. The estimated number of chests for the first three months of 2016 is as follows:

Month	Sales
January	10,000
February	14,000
March	13,000

Finished goods inventory at the end of December is 3,000 units. Ending finished goods are equal to 30 percent of next month's sales. April 2016 sales are expected to total 16,000 units.

What should be the budgeted number of chests produced in January 2016?

a.	8,800 chests
b.	14,200 chests
c.	11,200 chests
d.	14,700 chests
e.	13,000 chests