Please choose the right answer.

Furniture, Inc., estimates the following number of mattress sales for the first four months of 2020 : Finished goods inventory at the end of December is 7,600 units. Target ending finished goods inventory is 30% of the next month's sales. How many mattresses need to be produced in January 2020? A. 34,440 mattresses B. 32,700 mattresses C. 47,900 mattresses D. 49,640 mattresses