Ruiz Co provides the following unit sales forecast for the next three months: January February March Sales units 2,700 3,800 4,700 The company wants to end each month with ending finished goods inventory equal to 10% of the next month's sales. Finished goods inventory on December 31 is 270 units. The budgeted production units for January are: Multiple Choice 2.700 units 3,080 units 27 units 2.810 units