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 months sales. Finished goods inventory on December 31 is 270 units. The budgeted production units for February are:

Multiple Choice

• 4,700 units.

• 3,800 units.

• 4,270 units.

• 3,890 units.

• 3,710 units.