The Irwin Batting Company manufactures wood baseball bats. Irwin 's two primary products are a youth bat, designed for children and young teens, and an adult bat, designed for high school and college-aged players. sells the bats to sporting goods stores and all sales are on account. The youth bat sells for ; the adult bat sells for . 's highest sales volume is in the first three months of the year as retailers prepare for the spring baseball season. 's balance sheet for , , and other data for the first quarter of follow: LOADING...(Click the icon to view the balance sheet.)