McNabb Sporting Goods makes gloves that sell well in the spring and early summer season. A projection of units sold is as follows: Units Sold March 3,500 April 7,500 May 13,000 Total 24,000 If seasonal production is used, it is assumed that inventory will directly match sales for each month and there will be no inventory buildup. The production manager thinks the above assumption is too optimistic and decides to go with level production to avoid being out of merchandise.

a. What is the ending inventory at the end of each month? Beginning inventory in March is 4,800 units.