Furniture, Inc., estimates the following number of mattress sales for the first four months of 2020: Month January February March April Sales 30,000 39,800 28,600 36,200 Finished goods inventory at the end of December is 6,900 units. Target ending finished goods inventory is 30% of the next month's sales. How many mattresses need to be produced in January 2020? A. 35,040 mattresses B. 45,900 mattresses C. 48,840 mattresses D. 32,100 mattresses