Furniture, Inc., estimates the following number of mattress sales for the first four months of 2016: Month January February March April Sales 27,000 40,000 32,600 40,200 Finished goods inventory at the end of December is 6600 units. Target ending finished goods inventory is 20% of the next month's sales How many mattresses should be produced in the first quarter of 2016? 67,720 mattresses 73,280 mattresses 101,840 mattresses 109,880 mattresses