Rowland Corporation was preparing its production budget for the first quarter of their first year of operations. The accountant has most of it completed but is missing a few numbers. Here is what she has assembled up to this point:

	January	February	March	1st Quarter
Forecasted quantity	14,000	13,000	21,000	48,000
Target ending inventory	4,600	4,700
Total units needed	18,600	17,700	28,500	(b)
Beginning inventory	(a)	4,600	4,700
Units started		13,100	23,800

Target ending inventory for a period is equal to 30% of the following month's expected sales. April's sales are expected to be 27,000 units. The total units needed for the first quarter (letter b) is equal to:

Multiple Choice

• 65,400

• 56,100

• 17,400

• 52,600

• 28,500