Layne Cedar manufactures cedar chests. The estimated number of chests for the first three months of 2019  is as follows:

Month	Sales
January	10,000
February	14,000
March	13,000

Finished goods inventory at the end of December is 3,000 units. Ending finished goods are equal to 30 percent of next month's sales. April 2019 sales are expected to total 16,000 units.

What should be the budgeted number of chests produced in January 2019?

		14,200 chests
		13,000 chests
		14,700 chests
		11,200 chests
		8,800 chests