THE FOLLOWING INFORMATION IS USED FOR QUESTIONS 9 16.

Test Company projected the following unit sales for the next five quarters.

	Unit sales
Year 1, Quarter 1	1,000
Year 1, Quarter 2	1,200
Year 1, Quarter 3	1,500
Year 1, Quarter 4	2,000
Year 2, Quarter 1	1,000

All units sell for $10 per unit.

Test Company had 180 units in finished goods inventory on January 1, Year 1. The companys policy is to have 20% of the following quarters projected sales in ending finished goods inventory.

Each unit required 5 lbs. of direct materials. Projected direct materials cost is $0.20 per lb. The companys policy is to have 10% of the following quarters production needs in ending raw materials inventory. The company had 390 pounds of raw materials in inventory on January 1, Year 1 and expects to have 530 lbs. of raw materials in inventory on December 31, Year 1.

Each unit requires 0.12 direct labor hours. The direct labor wage rate is projected to be $10 per hour.

Determine the desired ending finished goods inventory for Year 1.

Note: Give your answer using commas but no decimal points. Do not include the word units.

Example: 12,345