Month

$1$

$2$

$3$

$4$

$5$

$6$

Total

Regular Output

Overtime Output

Subcontract

Beginning Inventory

$30$

Total Available for Sale

Less Forecast

$210$

$210$

$310$

$170$

$170$

$150$

Plus Backlog$-$Current Period

Less Backlog$-$Previous Period

Ending Inventory

$40$

Average Inventory