Ruiz Co. provides the following unit sales forecast for the next three months:

JanuaryFebruaryMarchSales units2,3003,4004,300

The company wants to end each month with ending finished goods inventory equal to 20% of the next month's sales. Finished goods inventory on December 31 is 460 units. The budgeted production units for January are:

Multiple Choice

• 2,980 units.
• 2,080 units.
• 2,520 units.
• 2,300 units.
• 92 units.