At January 1, 2016, Jake, Inc. has beginning inventory of 3,000 surfboards. Jake estimates it will sell 14,000 units during the first quarter of 2016 with a 10% increase in sales each quarter. Jake's policy is to maintain an ending inventory equal to 20% of the next quarter's sales. Each surfboard costs $140 and is sold for $200. How many units should Jake produce during the first quarter of 2016? A) 14,080 B) 14,000 C) 16,800 D) 14,200