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

Month		Units
April		2,550
May		2,430
June		2,340

The target ending inventory of finished products is as follows.

March 31		2,040
April 30		2,270
May 31		2,120
June 30		2,310

2 units of material are required for each unit of finished product. Production for July is estimated at 2,640 units to start building inventory for the fall sales period. Chandler