High Flyers manufactures competition stunt kites. In November, Jerry Box prepared the following production budget for the first quarter of the coming year. Desired ending inventory is based on the following month's budgeted sales. January February March Quarter Budgeted unit Sales 20,000 35,000 30,000 85,000 Budgeted ending inventory 7,000 6,000 2,400 2,400 Total units required 27,000 41,000 32,400 87,400 Beginning inventory 4,000 7,000 6,000 4,000 Budgeted production 23,000 34,000 26,400 83,400 Following higher-than-expected sales in December, Jerry conducted an inventory count on January 2 and discovered that the company had only 2,000 completed kites on hand. He decided that given the brisk sales in December, the company should increase its desired ending inventory level from 20 to 25 percent of the next month's sales volume. production budget for the first quarter. (Round answers to O decimal places, e.g. 5,275.) January February March