Furniture, Inc., estimates the following number of mattress sales for the first four months of 2019: Month Sales January 32,000 February 40,800 March April 32,600 36,200 Finished goods inventory at the end of December is 7,600 units. Target ending finished goods inventory is 30% of the next month's sales. How many mattresses should be produced in the first quarter of 2019? A. 72,020 mattresses B. 119,520 mattresses OC. 108,660 mattresses OD. 74,980 mattresses