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On January 1, 2014, the Hardin Company budget committee has reached agreement on the following data for the 6 months ending June 30, 2014. Sales

On January 1, 2014, the Hardin Company budget committee has reached agreement on the following data for the 6 months ending June 30, 2014.
Sales units: First quarter 5,300; second quarter 6,100; third quarter 7,500
Ending raw materials inventory: 40% of the next quarter

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