XYZ estimates mattress sales: Jan. (29,000); Feb. (40,800); Mar. (34,600); Apr. (36,200). Ending finished goods of December last year is 7,000 units. Target ending finished goods is 20% of the next month's sales. How many units need to be produced in January

(a) when insurance is obtained through a reciprocal insurer, the insureds are sharing the risk of loss with other subscribers of that reciprocal.

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