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Tod Table Company manufactures tables. The estimated number of table sales for each of the last three months of Year 1 is as follows: Month

Tod Table Company manufactures tables. The estimated number of table sales for each of the last three months of Year 1 is as follows:

Month Unit Sales

October 10,000

November 14,000

December 15,000

Finished goods inventory at the end of November was 4,000 units. Desired ending finished goods inventory is equal to 25 percent of the next month's sales. Tod Table expects to sell the tables for $100 each. January sales for Year 2 are projected at 32,000 tables. How many tables should Tod produce in December?

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