At January 1, 2014, Top Surf, Inc. has beginning inventory of 2,100 surfboards. Top Surf esti-mates it will sell 6,000 units during the first quarter of 2014 with a 10% increase in sales each quarter. Top Surfs policy is to maintain an ending inventory equal to 10% of the next quarters sales. Each surfboard costs $80 and is sold for $120.How many boards should Top Surf produce during the first quarter of 2014?