Furniture, Inc., estimates the following number of mattress sales for the first four months of 2019. Month January February March April Sales 23,000 33,800 36,600 35,200 Finished goods inventory at the end of December is 6,800 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. 93.640 mattresses OB. 57.320 mattresses O C. 100.680 mattresses OD. 70,680 mattresses