BroncoCompanysells aproductfor$10.Budgetedsales forthefirst quarterof thecurrent year are as follows:

BudgetedSales

January	$600,000
February	800,000
March	900,000

The company wants to maintainan inventory of finished units equalto 30 percentofthe following month's sales, and 10,000 units are on hand at the beginning ofthe year. Each unitrequirestwopoundsof rawmaterial costing $1per pound.Thecompany maintains a raw materialsinventory equal to 20 percent ofthe following month's production needs.

Do:

CalculatetheproductioninunitsforFebruary.(Showssupportingcalculations)