The company wants to end each month with ending finished goods inventory equal to 15% of the next months sales. Finished goods inventory on December 31 is 600 units. The budgeted production units for January are:

Aloan Co. provides the following sales forecast for the next three months:

	January		February		March
Sales units	4,000		5,200		6,000

• 4,000 units.

• 4,780 units.

• 90 units.

• 4,180 units.

• 3,820 units.