Sander Enterprise prepared the following sales budget
_______________________Month___________________Budgeted Sales
March.................................$8,000
April.................................$13,000
May..................................$12,000
June..................................$14,000
The expected gross profit rate is 40% and the inventory at the end of February was $10,000. Desired inventory levels at the end of the month are 20% of the next month's cost of goods sold. What is the desired beginning inventory on June 1?