Bambino Sporting Goods makes baseball gloves that are verypopular in the spring and early summer season. Units sold areanticipated as follows:

Monthly Unit Sales
March	4,050
April	8,050
May	13,100
June	11,100
	36,300	Total units sold

If seasonal production is used, it is assumed that inventorywill directly match sales for each month and there will be noinventory buildup.

The production manager thinks the precedingassumption is too optimistic and decides to go with levelproduction to avoid being out of merchandise. He will produce the36,300 units over four months at a level of 9,075 per month.

1. What is the ending inventory at the end of each month? Comparethe unit sales to the units produced and keep a running total.
2. If the inventory costs $12 per unit and will be financed at thebank at a cost of 12 percent, what is the monthly financing costand the total for the four months? (Use 1.0 percent as the monthlyrate.)