Ruiz Co. provides the following unit sales forecast for the next 3 months:

Sales Units :

January - 3,000

February - 4,200

March - 5,000

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 300 units. The budgeted production units for February are:

4,700 units

4,200 units

4,280 units

5,000 units

4,120 units