Harden, Inc., has budgeted sales in units for the next five months as follows:

June	8,800	units
July	7,100	units
August	8,900	units
September	8,600	units
October	6,700	units

Past experience has shown that the ending inventory for each month should be equal to 15% of the next month's sales in units. The inventory on May 31 contained 1,320 units. The company needs to prepare a production budget for the next five months.

The beginning inventory for September should be:

Multiple Choice

• 1,290 units

• 1,320 units

• 1,335 units

• 1,005 units