Part B: (14 marks)

The companys policy is to maintain a finished goods inventory equal to (50%) of the following months sales. Sales of 14,000 units are budgeted for April.

Statements	January	February	March
Sales in units	10,000	8,000	12,000
Add: units of ending inventory	4,000	?	?
Desired total units	14,000
Less: desired units of beginning inventory	?	?	?
Total production units	9,000	?	?

Instructions: (2 marks each)

Find the following items (show your calculations)

1. The units of ending inventory in February.
2. The units of ending inventory in March.
3. The units of beginning inventory in January.
4. The units of beginning inventory in February.
5. The units of beginning inventory in March.
6. The total production units in February.
7. The total production units in March.