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

January February March

Sales units 3,700 4,900 5,700

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 370 units. The budgeted production units for January are:

3,700 units.

4,190 units.

37 units.

3,820 units.