Furniture, Inc., estimates the following number of mattress sales for the first four months of $2016$:

$\backslash$table$[[$Month$,$Sales$],[$January$,59,500],[$February$,74,800],[$March$,78,200],[$April$,79,900]]$

Finished goods inventory at the end of December is $8,925$ units. Target ending finished goods inventory is $15\%$ of the next month's sales.

How many mattresses should be produced in the first quarter of $2016(4$ points$)?$

$5.$ Kramer Enterprises reports year$-$end information as follows:

$\backslash$table$[[$Sales in units,$304,000],[$Sales$,1,824,000$