Answer the Following Questions Using the Information Below:
Furniture, Inc

Multiple Choice

Answer the following questions using the information below:
Furniture, Inc., estimates the following number of mattress sales for the first four months of 2016:
$$\begin{array} { l l } \text { Month } & \text { Sales } \\\text { January } & 22,000 \\\text { February } & 30,800 \\\text { March } & 28,600 \\\text { April } & 35,200\end{array}$$ 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 2016?

A) 15,400 mattresses
B) 21,560 mattresses
C) 28,460 mattresses
D) 34,160 mattresses