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 January 2013?

		8,800 mattresses
		11,200 mattresses
		13,000 mattresses
		14,200 mattresses