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Furniture, Inc., estimates the following number of mattress sales for the first four months of 2019: Month Sales January 32,000 February 36,800 March 29,600 April

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

Month Sales

January 32,000

February 36,800

March 29,600

April 43,200

Finished goods inventory at the end of December is 7,100 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 2019?

A.

99,940 mattresses

B.

67,680 mattresses

C.

67,620 mattresses

D.

108,580 mattresses

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