Bombs Away Video Games Corporation has forecasted the following monthly sales: January$96,000July$41,000February 89,000August 41,000March 21,000September 51,000April 21,000October 81,000May 16,000November 101,000June 31,000December 119,000Total annual sales = $708,000Bombs Away Video Games sells the popular Strafe and Capture video game. It sells for $5 per unit and costs $2 per unit to produce. A level production policy is followed. Each month's production is equal to annual sales (in units) divided by 12.Of each month's sales, 20 percent are for cash and 80 percent are on account. All accounts receivable are collected in the month after the sale is made.a. Construct a monthly production and inventory schedule in units. Beginning inventory in January is 21,000 units.