A furniture company is maintaining a constant work force which can produce 3000 tables per quarter. The annual demand is 12000 units and is distributed seasonally in accordance with the quarterly indexes \[{{Q}_{1}}=0.80,\] \[{{Q}_{2}}=1.40,\] \[{{Q}_{3}}=1.00\] and \[{{Q}_{4}}=0.80.\] Inventories are accumulated when demand is less than the capacity and are used up during periods of strong demand to supply the total demand. To take into account any seasonal demand the inventories on hand at the beginning of the first quarter should be at least:

• A. 0                                 
• B. 600
• C. 1200                            
• D. 2400