Can you please just explain where 2100 units and 1750 units come from. Thanks

57. Budgeted sales for the first six months the year for Stewart Corporation are listed below: JANUARY FEBRUARY MARCH APRILMAY JUNE 7,000 UNITS 5,000 6,000 6,000 4,000 3,000 Stewart Corporation has a policy of maintaining an inventory of finished goods equal to 35 percent of the next month's budgeted sales. How many units has Stewart Corporation budgeted to produce in the first quarter of the year? a. 18,350 units b. 17,650 units c. 22,000 units d. 22,050 units ANS: A esired ending inventory March 31 ales: 1st quarter nventory needs eginning inventory, January 1 roduction 2,100 unit unit 20,100 unit 1,750) unit 18,350 unit