If seasonal production is used, it is assumed that inventory will directly match sales for each month and there will be no inventory buldup.The production manager thinks the above assumption is too optimistic and decides to go with level production to avoid being out of merchandise. He will produce the $11,500$ items at a level of $2,875$ per month. a$.$ What is the ending inventory at the end of each month? Compare the units sold to the units produced and complete the table below. $($Do not leave any empty spaces; input a $0$ wherever it is required. Negative values should be indicated by a minus sign.$)$ b$.$ If the inventory costs $\backslash (\backslash$$ $8\backslash )$ per unit and will be financed through the bank at $12$ percent per annum, what is the monthly financing cost and the total for the four months? $($Use $1$ percent or the monthly rate.$)($Do not leave any empty spaces; input a $0$ wherever it is required.$)$