Furniture, Inc., estimates the following number of mattress sales for the first four months of 2019: Month January February March April Sales 22,000 30,800 32,600 41,200 Finished goods inventory at the end of December is 6,600 units. Target ending finished goods inventory is 20% of the next month's sales. How many mattresses need to be produced in January 2019? O A. 34,760 mattresses O B. 21,560 mattresses O C. 33,000 mattresses OD. 19,800 mattresses