BB Inc, manufactures leather bags with 3 zipper-type pockets. The Company outsources the zippers at P8 per unit. Each bag requires 5 direct labor hours to produce at a rate of P10 per hour. Budgeted sales of bags for the first quarter of the year and the first month of the following quarter are as follows:

January

900 units

February

1,000 units

March

1,500 units

April

1,800 units

Inventory data are as follows:

January 1: Leather bags, 360

Zipper, 1620

End of each month

Leather bags - 40% of the following month's budgeted sales.

Zipper - 60% of the following month's production requirement.

What is the budgeted production of leather bags for the first quarter?