Chandler Ltd. estimates sales for the second quarter of 2014 will be as follows.

Month		Units
April		2,540
May		2,450
June		2,390

The target ending inventory of finished products is as follows.

March 31		2,010
April 30		2,290
May 31		2,180
June 30		2,360

2 units of material are required for each unit of finished product. Production for July is estimated at 2,620 units to start building inventory for the fall sales period. Chandler