At January $1,2022,$ Bramble, Inc. has beginning inventory of $3500$ surfboards. Bramble estimates it will sell $20400$ units during the first quarter of $2022$ with a $10\%$ increase in sales each quarter. Bramble's policy is to maintain an ending inventory equal to $25\%$ of the next quarter's sales. Each surfboard costs $$220$ and is sold for $$260.$

How many units should Bramble produce during the first quarter of $2022?$

$18940$

$20400$

$22510$

$16900$