A manufacturing co. makes cleaning solvent sold in large container with a plastic liner. Their monthly sales forecast consists of: January 40,000 units, February 38,500 units, and March 39,750 units. Desired ending inventory of finished goods (in units) is 10% of the next month's sales forecast. Planned production (in units) for next quarter is: January 43,800 units February 41,000 units March 50,250 units Further, each container of cleaning solvent consists of: 6 gallons of chemicals 1 plastic liner Company policy requires that ending inventories of raw materials for each month be 15% of the next month's production needs. The policy was met for the ending inventory of December in the prior year. The cost of one gallon of chemicals is $2.00. The cost of one liner is $1.60.

Can you help me understand how to get to the ending inventory budget of finished goods for January? I am using the unit product cost of $5.25 for the cleaning solvent and trying to format like a financial statement and not sure about the proper formatting.