Mapple Co. manufactures smart phones. The following unit sales are budgeted for the first six months of 2022:

	January	February	March	April	May	June
Sales (in units)	250,000	255,000	258,000	260,000	262,000	265,000

The selling price of the product is $700. All sales are on credit, and of the credit sales, 15% are collected in the month of sale, 60% are collected during the first month after the sale, and the remaining 25% are collected during the second month after the sale. Company policy calls for the ending finished goods inventory of a month to equal 40% of the next month's budgeted unit sales. The budgeted units of production for April is