1. Blue Book Printing is budgeting sales of 23,416 units and already has 5,932 units in beginning inventory. How many units must be produced to also meet the 3,957 units required in ending inventory?

2. How many units are in beginning inventory if 20,930 units are budgeted for sales, 20,434 units are produced, and the desired ending inventory is 9,984 units?

3. Navigator sells GPS trackers for $38 each. It expects sales of 1,178 units in quarter 1 and a 4% increase each subsequent quarter for the next 8 quarters. Calculate the total sales for the first four quarters (year 1). Round to the nearest penny, two decimal places.