Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .Layne Cedar manufactures cedar chests.The estimated number of chests for the first three months of 2019 is as follows:
Finished goods inventory at the end of December is 3,000 units.Ending finished goods are equal to 30 percent of next month's sales.April 2019 sales are expected to total 16,000 units.
-How many chests should be budgeted to be produced in the first quarter of 2019?

A) 37,000 chests
B) 44,800 chests
C) 41,800 chests
D) 38,800 chests
E) 48,400 chests