27,000 Furniture, Inc, estimates the following number of mattress sales for the first four months of 2016: Month Sales January February 40,800 March 32,600 April 40,200 Finished goods inventory at the end of December is 6600 units. Target ending finished goods inventory is 20% of the next month's sales, How many mattresses should be produced in the first quarter of 20167 67.720 mattresses 73,280 mattresses 101,840 mattresses 109,880 mattresses