ABC Ltd., has budgeted sales in units for the next five months as follows:

June	7,900 units
July	7,100 units
August	7,300 units
September	8,100 units
October	8,000 units

Past experience has shown that the ending inventory for each month should be equal to 15% of the next month's sales in units. The inventory on May 31 contained 1,185 units. The company needs to prepare a production budget for the next five months. The beginning inventory for September should be:

1,185 units

1,095 units

1,215 units

1,200 units