Furniture, Inc. estimates the following number of mattress sales for the first four months of 2021: Month Sales January 30,000 February 41.000 March 34,600 April 36,200 Finished goods inventory at the end of December 2020 is 5,000 units. Target ending finished goods inventory is 30% of the next month's sales. How many mattresses need to be produced in January 2021 A. 48,300 mattresses B. 30,160 mattresses C. 22,700 mattresses D. 37,300 mattresses A Moving to another question will save this response, Moving to another question will save this response. Question 3 Three Bears Manufacturing produces an auto-quartz watch movement called OM362. Three Bears expects to sell 30.000 units of OM362 and to have an ending finished inventory of 8,000 units. Currently, it has a beginning finished inventory of 2.000 units, Each unit of OM362 requires two labor operations, four labor hour(s) of assembling and four labor hourts) of polishing. The direct labor rate for assembling is 512 per assembling hour and the direct labor rate for polishing is $15 per polishing hour. The expected cost of direct labor for OM362 is A $3,888,000 B. $4,104,000 C. $2,592,000 D. $3,346,000 A Moving to another question will save this response