at january 1, 2022, Vaughn, Inc has beginning inventory of 4100 surfboards. Vaughn estimates it will sell 20800 units during the first quarter of 2022 with a 10% increase in sales each quarter. Vaughn's policy is to maintain an ending inventory equal to 25% of the next quarter's sales. Each surfboard costs $160 and is sold for $280

how many units should vaughn produce during the first quarter of 2022

18780

22420

16700

20800