1. Finished goods inventory at the end of December is 3,000 units. Ending finished goods are equal to 30 percent of next month's sales. April 2016 sales are expected to total 16,000 units.
   
   
   What should be the budgeted number of chests produced in January 2016?

   		14,200 chests
   		13,000 chests
   		14,700 chests
   		11,200 chests
   		8,800 chests