Expected sales volume: 3,000 units in the first quarter of 2014 with 500-unit increases in each succeeding quarter.

Sales price: $60 per unit

Hayes Co. believes it can meet future sales needs with an ending inventory of 20% of next quarters sales. The expected 2015 first-quarter sales is 5,000 units.

	1	2	3	4	Year
Expected unit sales(from schedule1)	3,000	3,500	4000	4,500	15,000
Add: Desired ending FG units	700	800	900	1000	1,000
Less: beginning FG units *	600	700	800	900	600
Required production units	3100	3600	4100	4600	15,400

Please explain how to get the beginning FG Units.