Trevor Company expects sales of Product W to be 60,000 units in April; 80,000 units in May; and 70,000 units in June. The company desires that the inventory on hand at the end of each month be equal to 40% of the next month's expected unit sales. Due to excessive production during March, on March 31 there were 25,000 units of Product W in the ending inventory. Given this information, Trevor Company's production of Product W for the month of April should be? (Round to the nearest 1.00)

Krier Industries has just completed its sales forecasts and its marketing department estimates that the company will sell 54,000 units during the upcoming year. In the past, management has maintained inventories of finished goods at approximately three months of sales. However, the estimated inventory at the start of the budget period is only expected to be 6,000 units. Sales occur evenly throughout the year. What is the estimated production level (units) for the first month of the upcoming budget year? (Round to the nearest 1.00)