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

Month	Unit Sales
January	81,920
February	76,800
March	102,400
April	122,880

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 5,600 units. Determine the companys production requirements for each month of the first quarter of the year.

	January	February	March
Budgeted production in units	Answer	Answer	Answer