Production budget Seguin Inc. has the following projected unit sales for the first four months of the year:

Month	Unit Sales
January	204,800
February	192,000
March	256,000
April	307,200

Company policy is to have an ending monthly inventory equal to 5 percent of next months estimated sales; however, this criterion was not in effect at the end of the past year. Ending inventory at that time was 14,000 units. Determine the companys production requirements for each month of the first quarter of the year.

	January	February	March
Budgeted production in units