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Furniture, Inc., estimates the following number of mattress sales for the first four months of 2019 Month Sales January 22,000 February 34,800 March 32,600 April 40,200 Finished goods inventory at the end of December is 7,000 units. Target ending finished goods inventory is 10% of the next month's sales. How many mattresses need to be produced in January 2019? O A. 18.480 mattresses OB. 32,480 mattresses O C. 17.200 mattresses OD. 31200 mattresses