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

June	7,000	units
July	5,300	units
August	7,100	units
September	6,800	units
October	4,900	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 1,050 units. The company needs to prepare a production budget for the next five months.

The beginning inventory for September should be:

Multiple Choice

• 1,065 units

• 735 units

• 1,020 units

• 1,050 units