Global GPS Systems assembles its GPS systems with the following costs. Each GPS requires one computer system and for batteries.

Computer systems cost $140 each,and batteries $ 2,50 each.Global is able to reliably obtain computers as needed, and does not maintain them in inventory.

However, batteries are stocked in inventory sufficient to produce 20% of the following month's expected production. Planned production is as follows:

January 24,000

February 39,750

March 23,850

April 25,000

In accordance with the stocking plan, January's beginning inventory included 20,000 batteries.