the management team was extremely disappointed after reviewing the

above figures. After what was generally believed to be a good year given the competitive

environment the management appeared to be destined to miss the $$100,000,000$ option

grant trigger for the first time in the firm$$s history.

Western Chipsets$$ CEO called an executive meeting to discuss the situation and solicited

proposals from the management team on how to proceed. One thing was immediately

clear: there was absolutely no way the company could increase December sales.

At the meeting, Western Chipsets$$ controller proposed increasing December production

beyond expected sales and inventorying unsold units. The controller claims that this will

increase the company$$s GAAP net income.How many units must be produced and inventoried for Western Chipsets to exactly

meet the $$100,000,000$ option trigger?