1. Furniture, Inc., estimates the following number of mattress sales for the first four months of 2013:

   Month Sales

   January 10,000

   February 14,000

   March 13,000

   April 16,000

   Finished goods inventory at the end of December is 3,000 units. Target ending finished goods inventory is 30% of the next month's sales.How many mattresses need to be produced in the first quarter (January, February, March) of 2013?

   		37,000 mattresses
   		38,800 mattresses
   		41,800 mattresses
   		44,800 mattresses