(Production budget) Jessica Corp. has the following projected sales, in units, for the first four months of 2006:

The company desires to have an ending inventory each month equal to one-half of next month’s estimated sales; however, this criterion was not in effect at the end of 2005. Ending inventory at that time was 7,400 units. De¬ termine the company’s production requirements for each month of the first quarter of 2006.LO.1

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January 25,600 February 24,000 March 32,000 April 38,400