Bombs Away Video Games Corporation has forecasted the following monthly sales:

January	$	117,000	July	$	62,000
February		110,000	August		62,000
March		42,000	September		72,000
April		42,000	October		102,000
May		37,000	November		122,000
June		52,000	December		140,000
Total annual sales = $960,000

Bombs 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 42,000 units.

Bombs Away Video Games Corporation
Production and inventory schedule in units
	Beginning inventory	+	Production