General Corporation Manufactures Boxes Finished Goods Inventory at the End of December Was 900

General Corporation manufactures boxes.The estimated number of boxes sold for the first three months are as follows:
$\begin{array}{ll}\text { Month } & \text { Sales } \\\hline \text { January } & 3,000 \\\text { February } & 4,200 \\\text { March } & 3,900\end{array}$
Finished goods inventory at the end of December was 900 units.Ending finished goods inventory is equal to 20 percent of the next month's sales.General Corporation expects to sell the boxes for $5 each.April sales are projected at 4,500 boxes.
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How many boxes should be produced in January?

A) 2,940 boxes
B) 3,000 boxes
C) 3,060 boxes
D) 3,840 boxes