Ruiz Company provides the following unit sales forecast for the next three months: January February March Sales units 3,100 4,300 5.100 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 620 units. The budgeted production units for January are: 124 units 3.100 units. 2.860 units. 3,340 units. 3,960 units