At January 1, 2022, Coronado, Inc. has beginning inventory of 3500 surfboards. Coronado estimates it will sell 14400 units during the first quarter of 2022 with a 10% increase in sales each quarter. Coronado's policy is to maintain an ending inventory equal to 25% of the next quarter's sales. Each surfboard costs $210 and is sold for $240. How many units should Coronado produce during the first quarter of 2022? 14860144001234010900