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

January	$	99,000	July	$	44,000
February		92,000	August		44,000
March		24,000	September		54,000
April		24,000	October		84,000
May		19,000	November		104,000
June		34,000	December		122,000
Total sales = $744,000

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 24,000 units.

BOMBS AWAY VIDEO GAMES CORPORATION
Production and inventory schedule in units
	Beginning inventory	+	Production