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2. WARD Company plans to sell 400,000 units of finished product in July 2007. Management (1) anticipates a growth rate in sales of 5% per month thereafter and (2) desires a monthly ending finished-goods inventory (in units) of 80% of the following month's estimated sales. There are 300,000 completed units in the June 30, 2007 inventory.

Each unit of finished product requires four pounds of direct material at a cost of $1.50 per pound. There are 1,600,000 pounds of direct material in inventory on June 30, 2007.

Required: How many units must WARD Company produce for the quarter ended September 30, 2007?