Dakota Fan, Inc., manufactures an inexpensive household fan that it sells to retailers for $25 per unit. All sales are on account, with 40 percent of sales collected in the month of sale and 60 percent collected in the following month. The data that follow were extracted from the companys accounting records.

	Dakota Fan maintains a minimum cash balance of $28,000. Total payments in January 20x1 are budgeted at $225,000.
	A schedule of cash collections for January and February of 20x1 revealed the following receipts for the period:

	Cash Receipts
	January			February
From December 31 accounts receivable	$	129,000
From January sales		95,000		$	155,000
From February sales					74,400

	March 20x1 sales are expected to total 10,000 units.
	Finished-goods inventories are maintained at 25 percent of the following months sales.
	The December 31, 20x0, balance sheet revealed the following selected figures: cash, $24,400; accounts receivable, $129,000; and finished goods, $25,200. 1. Calculate the number of units of finished goods to be manufactured in January 20x1. 2. Calculate the financing required in January, if any, to maintain the firm's minimum cash balance.