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 11,000 February 17,000 March 23,000 1st Quarter 51,000 4,900 6.200 Forecasted quantity Target ending inventory Total units needed Beginning inventory 15,900 23,200 30,500 (b) (a) 4,900 6,200 Units started 18.300 24.300 Target ending inventory for a period is equal to 30% of the following month's expected sales. April's sales are expected to be 26,000 units. The beginning inventory for January (letter a) is equal to: Multiple Choice 3,300 0 6,200 some other answer O 4,900