Noel Enterprises has budgeted sales in units for the next five months as follows:

January	6,500 units
February	5,500 units
March	7,200 units
April	4,500 units
May	3,600 units
Month: .
Sales - Units
EI Next Mth
Required
Less: BI
To be produced .

Past experience has shown that the ending inventory for each month must be equal to 10% of the next month's sales in units. The inventory on December 31 contained 450 units. The company needs to prepare a production budget for the first quarter of the year.

a.. What should the opening inventory be in units for April?

b.. What is the total number of units to be produced in February?

1. What is the desired ending inventory for February? For the quarter ending March 31?

1. Provide the following for the first calendar quarter A quarter is 3 months-

Total sales

Beginning inventory

Ending inventory

Total production