Furniture, Inc., estimates the following number of mattress sales for the first four months of 2019: Month Sales January 32,000 February 32,800 March 32,600 April 43,200 Finished goods inventory at the end of December is 6,900 units. Target ending finished goods inventory is 10% of the next month's sales. How many mattresses should be produced in the first quarter of 2019? OA. 94,820 mattresses OB. 61,160 mattresses OC. 99,140 mattresses OD. 66,440 mattresses