Aloan Co. provides the following sales forecast for the next three months:

	January		February		March
Sales units	3,800		5,000		5,800

The company wants to end each month with ending finished goods inventory equal to 20% of the next months sales. Finished goods inventory on December 31 is 760 units. The budgeted production units for January are:

Multiple Choice

• 3,800 units.

• 4,800 units.

• 152 units.

• 4,040 units.

• 3,560 units.