ered K-Epert Company manufactures and sells tennis bolls for teams of children elementary and high school. KExperi's best-selling lines are the K Basic bolline and the K-Professional ball line. In the first four months of next year, K-Expert expects to sell the following: n Units Selling Price Units Selling Price January 40,000 $9.53 10,000 $18.06 February 42,000 $9.53 17,500 $18.06 March 60,000 $9.53 18,000 $18.06 April 100,000 $9.53 12,000 $18.06 K-Expert requires ending inventory of product to equal 0.35 percent of the next month's unit sales. Beginning inventory in January was 2,500 K-Basic balls and 950 K-Professional balls. Following is a production budget for each of the two product lines for K-Expert Company for the first three months of the coming year. January February March Unit sales Add: Desired ending inventory Total needed Less: Beginning inventory Units produced Calculate Units Produced of K-Basic balls for January