At January 1, 2013, Gardo Company has beginning inventory of 7,500 deluxe tricycles. Jake estimates it will sell 20,000 units during the first quarter of 2013 with a 15% increase in sales each quarter. Gardo's policy is to maintain an ending inventory equal to 10% of the next quater's sales. Each tricycle costs $100 and is sold for $260. How many units should Gardo prouce during the first quater of 2013?