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

Month		Units
April		2,520
May		2,420
June		2,360

The target ending inventory of finished products is as follows.

March 31		2,020
April 30		2,260
May 31		2,140
June 30		2,370

2 units of material are required for each unit of finished product. Production for July is estimated at 2,660 units to start building inventory for the fall sales period. Chandler