Max Corporation has a profit center that accumulated the following information for the first quarter ended:

Sales (200,000 units)	9,400,000
Variable Production Costs	4,800,000
Noncontrollable direct fixed costs	700,000
Controllable direct fixed costs	800,000
Indirect fixed costs	350,000
Ending inventory (units)	15,000

The manager wants to be prepared for the next three quarters and wants to produce enough products to cover their sales. Based on past experience, sales will increase by 10% on the second quarter and another 10% for the third quarter, 4th quarter sales will be 20% higher than quarter 3 and quarter 1 of next period is expected to be 10% lower than quarter 4 this year. To prepare for the following quarters, the manager plans to maintain a 20% ending inventory balance based on next quarter's requirements. Quarterly fixed costs will be unchanged. Determine the following amounts:

(Round off answers to the nearest WHOLE NUMBER AND DO NOT INCLUDE ".00" in answers. Write like this: 100,000)

1. a) Segment Margin for Quarter 1
2. b) Beginning Inventory for Quarter 3 (Units)
3. c) Ending Inventory for Quarter 4 (Units)
4. d) Units to produce for Quarter 4 (Units)
5. e) Inventory that should be available for Quarter 3 (units)
6. f) Variable Production Costs for Quarter 3 (pesos)
7. g) Segment Margin for Quarter 4 (pesos)
8. h) Sales in pesos for Quarter 4