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

January February March Sales units 3,100 4,300 5,100

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 31 is 620 units. The budgeted production units for January are:

Multiple Choice

• 3,100 units.
• 3,960 units.
• 124 units.
• 3,340 units.
• 2,860 units.