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

JanuaryFebruaryMarchSales units

2,200 3,300 4,200

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 440 units. The budgeted production units for February are:

Multiple Choice

• 4,200 units.
• 3,300 units.
• 4,140 units.
• 3,480 units.
• 3,120 units.