Amalgamated Mailbox Company manufactures a family of two mailboxes. The production plan and the MPS are developed on a quarterly basis. The forecast for the product group follows. The opening inventory is 270 units, and the company wants to reduce this to 150 units at the end of the year. Develop a level production plan.

Quarter 1 2 3 4 Total Forecast Sales 220 300 200 200 Projected Available Balance 270 Production Plan Quarter 1 2 3 4 Total Forecast Sales 120 180 100 120 Projected Available Balance 120 MPS Quarter 1 2 3 4 Total Forecast Sales 100 120 100 80 Projected Available Balance 150 MPS LO,1