Dimsdale Sports single product is purchased for $30 per unit and resold for $57 per unit. The expected inventory level of 5,000 units on December 31, 2015, is more than managements desired level for 2016, which is 20% of the next months expected sales (in units). Expected sales are: January, 7,500 units; February, 9,500 units; March, 11,250 units, and April 10,000 units.