chapter 8 managerial accounting

\begin{tabular}{|r|r|r|r|} \hline \multicolumn{4}{|c|}{ NUMBER OF UNITS } \\ \hline Production & \multicolumn{1}{|c|}{ Sales } & \multicolumn{1}{c|}{EndingInventory} & BeginningInventory \\ \hline & 700 & 125 & 50 \\ \hline 650 & & 120 & \& 105 \\ \hline 770 & 710 & & 100 \\ \hline 975 & 1,275 & 120 & \\ \hline 690 & & 225 & 190 \\ \hline 850 & 760 & 285 & \\ \hline \end{tabular} \begin{tabular}{|r|r|r|r|} \hline \multicolumn{4}{|c|}{ NUMBER OF UNITS } \\ \hline Production & \multicolumn{1}{|c|}{ Sales } & \multicolumn{1}{c|}{EndingInventory} & BeginningInventory \\ \hline & 700 & 125 & 50 \\ \hline 650 & & 120 & \& 105 \\ \hline 770 & 710 & & 100 \\ \hline 975 & 1,275 & 120 & \\ \hline 690 & & 225 & 190 \\ \hline 850 & 760 & 285 & \\ \hline \end{tabular}