How many mattresses need to be produced in the first quarter (January, February, March) of 2012?

Furniture, Inc., estimates the following number of mattress sales for the first four months of 2012: Month Sales January 10,000 February 14,000 March 13,000 April 16,000 Finished goods inventory at the end of December is 3,000 units. Target ending finished goods inventory is 30% of the next month's sales