please answer this two questions

1. ABC Company has beginning inventory of 10,000 surfboards as at January 1, 2016. ABC Company estimates it will sell 7,000 units during the first quarter of 2016 with a 7% increase in sales each quarter. ABC Company's policy is to maintain an ending inventory equal to 14% of the next quarter's sales. Each surfboard costs $95 and is sold for $130. How much is budgeted sales revenue for the third quarter of 2016? 2. ABC Company plans to sell 2,000 pillows during May, 1,900 in June, and 2,000 during July. The company keeps 15% of the next month's sales as ending inventory. How many units should ABC Company produce during June