Furniture, Inc., estimates the following number of mattress sales for the first four months of 2019: Month Sales January 29,000 February 40,800 March 34,600 April 36,200 Finished goods inventory at the end of December is 7,000 units. Target ending finished goods inventory is 20% of the next month's sales. How many mattresses need to be produced in January 2019? Select one: O a. 27,800 mattresses O b. 41,800 mattresses O c. 30,160 mattresses O d. 44,160 mattresses