Harden, Incorporated, has budgeted sales in units for the next five months as follows: June 7,200 units July 5,500 units August 7,300 units September 7,000 units October 5,100 units Past experience...

Harden, Incorporated, has budgeted sales in units for the next five months as follows:

Past experience has shown that the ending inventory for each month should be equal to 20% of the next month's sales in units. The inventory on May 31 contained 1,440 units. The company needs to prepare a production budget for the next five months.

The beginning inventory for September should be: