FIFA Velocity Inc. produces football for international sales. The unit sales for the first four months of the year are as follows: January 180,000 February 220,000 March 200,000 April 240,000 Company policy requires that ending inventories for each month be 25 percent of next month's sales. However, at the beginning of January, due to greater sales in December than anticipated, the beginning inventory of football is only 21,000. The total number of football expected to be sold for January, February and March is 700,000 660,000 639,000 600,000