Furniture, Inc., estimates the following number of mattress sales for the first four months of 2019:

Month Sales

January 29,000

February40,800

March34,600

Finished goods inventory at the end of December is 7,000 units. Target ending finished goods inventory is 20% of the next month's sales. How many mattresses need to be produced in January 2019?

A. 27,800 mattresses

B. 41,800 mattresses

C. 44,160 mattresses

D. 30,160 mattresses