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

$\backslash$table$[[$Month$,$Sales$],[$January$,22,000],[$February$,30,800],[$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 $2022$

$21,560$ mattresses

$34,160$ mattresses

$15,400$ mattresses

$28,460$ mattresses