9.7. A company manufactures and sells a seasonal product. Based on the sales forecast that follows, calculate a level production plan, quarterly ending inventories, and aver- age quarterly inventories. Assume that the average quarterly inventory is the average of the starting and ending inventory for the quarter. If inventory carrying costs are $3 per unit per quarter, what is the annual cost of carrying this anticipation inventory? Opening and ending inventories are zero. Quarter Quarter 2Quarter 3 Quarter 4 Totals Sales 1000 2000 3000 Production Ending Inventory Average Inventory Inventory Cost Answer. Annual inventory costs $6000 te a level production plan, quarterly ending inven- follouing data calcula