please answer cost Q14

Moving to another question will save this response. Question 14 Furniture, Inc, estimates the following number of mattress sales for the first four months of 2016: Month Sales January 23,000 February 35,800 March 30.600 April 39.200 Finished goods inventory at the end of December is 6600 units. Target ending finished goods inventory is 20% of the next month's sales. How many mattresses should be produced in the first quarter of 2016? O 98.480 mattresses 0 58 320 mattresses 90,640 mattresses 67.080 mattresses