Furniture, Inc., estimates the following number of mattress sales for the first four months of 2019: Month Sales January 28,000 February 38,800 March 31,600 April 41,200 Finished goods inventory at the end of December is 7,400 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? O A. 65,720 mattresses B. 70,880 mattresses C. 107,480 mattresses D. 99,240 mattresses