Wyatt Company has budgeted the following units sales for 2011: January 10,000 units February 8,000 units March 9,000 units April 11,000 units May 15,000 units Data regarding Finished Goods and Raw Materials Inventory is as follows: FINISHED GOODS: The finished goods units on hand on December 31, 2010 was 2,000 units. Each unit required 2 pounds of raw materials that are estimated to cost an average of $4 per pound. It is the company's policy to maintain a finished goods inventory at the end of each month equal to 20% of next month's anticipated sales. RAW MATERIALS INVENTORY: They also have a policy of maintaining a raw materials inventory at the end of each month equal to 30% of the pounds needed for the following month's production. There were 5,760 pounds of raw materials on hand at December 31, 2010. 1. How many units should be produced for the first quarter of 2011? (e.g. 10,000)