Fantastic Futons manufactures futons. The estimated number of futon sales for the first three months of2010 are as follows:January40,000February50,000March60,000Finished goods inventory at the end of 2009 was 12,000 units. On average, 25 percent of the futons areproduced during the month before they are sold, which normally accounts for the ending balance infinished goods inventory. The planned selling price is $150 per unit.How many futons are budgeted to be produced in January?