Jones Manufacturing Jones Manufacturing sells unique decorative water fountains. The company has prepared the following forecast for the first quarter of 2010:

January	1,000 units
February	1,400 units
March	2,000 units

Ending inventory at December 31, 2009 was budgeted at 80 units. Management would like the desired quantity of finished goods inventory at the end of each month to be equal to 10 percent of next month's budgeted unit sales. April's sales are projected to be 1,600 units. Each completed unit of finished product requires 3 pounds of compounding material at a cost of $2.00 per pound. The company has determined that it needs 15 percent of next month's raw material needs on hand at the end of each month. Refer to the Jones Manufacturing information above. The total required production of water fountains for the first quarter of 2009 is:

		4,320 units
		4,560 units
		4,640 units
		4,480 units