Esquire Products Inc. expects the following monthly sales:

January	$	47,000	July	$	41,000
February		38,000	August		45,000
March		31,000	September		48,000
April		33,000	October		53,000
May		27,000	November		61,000
June		25,000	December		43,000
Total sales = $492,000

Cash sales are 40 percent in a given month, with the remainder going into accounts receivable. All receivables are collected in the month following the sale. Esquire sells all of its goods for $2 each and produces them for $1 each. Esquire uses level production, and average monthly production is equal to annual production divided by 12.

a. Generate a monthly production and inventory schedule in units. Beginning inventory in January is 31,000 units.