Kimball Company, Inc. has the following budgeted sales for the first quarter:

$\backslash$table$[[$Month: January,February,March,$],[$Units$,35,000,31,000,38,000]]$

Expected sales for Aprill is $41,000$ units. Inventory of finished goods on hand at the beginning of the quarter is $1,200$ units. The company desires to mainta units. Prepare a production report for how many units are to be produced during the first quarter.