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

	January		February		March
Sales units	2,100		3,200		4,100

The company wants to end each month with ending finished goods inventory equal to 10% of the next months sales. Finished goods inventory on December 31 is 210 units. The budgeted production units for January are:

Multiple Choice

• 2,100 units.

• 2,420 units.

• 21 units.

• 2,210 units.

• 1,990 units.