Dana Company manufactures metal brackets. The estimated number of metal bracket sales for the first three months of the current year is:

Month	Unit Sales
January	1,250
February	1,400
March	1,200

Finished goods inventory at the end of last December was 300 units. Desired ending finished goods inventory is equal to 20 percent of the next month's sales. Dana Company expects to sell the brackets for $20 each. How many brackets should Dana produce in January?

Select one:

a. 1,400 units

b. 1,230 units

c. 1,960 units

d. 1,270 units