Exercise 13-32 (Algo) Estimate Inventory Levels Using Production Budgets (LO 13-3) Benham Foundries manufactures metal components. The inventory policy at Benham is to hold inventory equal to 154 percent of the average monthly sales for its main product. Sales for the main product for the following year are expected to be 504,000 units. Based on the inventory policy, the budget calls for the production of 474,000 units. Required: What is the beginning inventory of the main product