Answer the following questions using the information below:

Furniture, Inc., estimates the following number of mattress sales for the first four months of $20$X$6$:

$\backslash$table$[[$Month$,$Sales$],[$January$,22,000],[$February$,30,800],[$March$,28,600],[$April$,35,200]]$

Finished goods inventory at the end of December is $6,600$ units. Target ending finished goods inventory is $20\%$ of the next month's sales.

How many mattresses should be produced in the first quarter of $206?$

$88,880$ mattresses

$81,840$ mattresses

$60,280$ mattresses

$51,920$ mattresses