Answer Questions 4 and 5 using the following information about Jumbo Tents:Jumbo Tents manufactures commercial tents. The estimated sales for the first quarter of 2023 are as follows:Month SalesJanuary 100,000February 125,000March 150,000Beginning finished goods should be equal to 20% of each month’s sales during these months and 10% of each month’s sales in other months. April, 2023, sales are anticipated to be 115,000 tents. The cost to produce a tent is €130.What will be the number of tents produced in January, 2023?