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Wood, Inc., estimates the following number of mattress sales for the first four months of 2022: Month Sales January 32,000 February 32,800 March 28,600 April

Wood, Inc., estimates the following number of mattress sales for the first four months of 2022:

Month Sales

January 32,000

February 32,800

March 28,600

April 35,200

Finished goods inventory at the end of December is 6,600 units. Target ending finished goods inventory is 20% of the next month's sales.

How many mattresses need to be produced in January 2022?

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