Dig Economy Inc. has budgeted sales in units for the next five months as follows:

January	6,800 units
February	5,400 units
March	7,200 units
April	4,600 units
May	3,800 units

Past experience has shown that the ending inventory for each month must be equal to 10% of the next month's sales in units. The inventory on December 31 contained 400 units. The company needs to prepare a production budget for the second quarter of the year.

A.	What is the opening inventory in units for April?

B.	What is the total number of units to be produced in February?

C.	What is the desired ending inventory for March?