These are the forecasted sales for Garcia, Inc.:

Month Sales

January $$58,000$

February $55,000$

March $72,000$

April $78,000$

Collection pattern: $65$ percent in month of sale; $35$ percent in month following the sale

Accounts Receivable $($December $31)$: $$32,000$

Finished Goods Inventory $($December $31)$: $3,500$

The company has a selling price of $$5$ per unit and expects to maintain ending inventories equal to $30$ percent of the next month's sales.

Calculate the budgeted beginning balance in units for finished good inventory on February $1.$