Offenbach & Son has just made its sales forecasts and its marketing department estimates that the company will sell 217,800 units during the coming year. In the past, management has maintained inventories of finished goods at approximately one months sales. The inventory at the start of the budget period is 14,600 units. Sales occur evenly throughout the year.

Required:

Estimate the production level required for the coming year to meet these objectives. (Do not round intermediate calculations.)