Pistons Company provides the following sales forecast (in units) for the next three months:

	January	February	March
Sales units	3,400	4,600	5,400

The company wants to end each month with ending finished goods inventory equal to 20% of the next months sales. Finished goods inventory on December 31 is 680 units. The budgeted production units for January are:

Multiple Choice

3,640 units.

136 units.

3,160 units.

3,400 units.

4,320 units.