Aloan Co. provides the following sales forecast for the next three months: January February March Sales units 3,400 4,600 5,400 The company wants to end each month with ending finished goods inventory equal to 20% of the next month's sales. Finished goods inventory on December 680 units. The budgeted production units for January are: Multiple Choice 136 units. 3,160 units. 3,400 units