Jolly Company Produces Hula Hoops

Jolly Company produces hula hoops. Jolly Company has the following sales projections for the upcoming year: Jolly Company wants to have 10% of the next quarter's sales in units on hand at the end of each quarter. Inventory at the beginning of the year was 3800 hula hoops. How many hula hoops should Jolly Company produce during the first quarter?

A) 36,700
B) 29,100
C) 20,100
D) 23,900