Restopedic Ltd, estimates the following number of mattress sales for the first four months of 20X5:

Month Sales

January 5,000

February 7,000

March 6,500

April 8,000

Finished goods inventory at the end of December is 1,500 units. Target ending finished goods inventory is 30% of the next month's sales.

1. How many mattresses needs to be produced in January 20X5?

2. How many mattresses needs to be produced in the first quarter (January, February & March)

3. What factors needs to be considered determining the ending finished goods inventory.