A company has a sales forecast for the following five months as shown in the table
If they have a beginning inventory of 100 units, what amount should be produced under a level plan in order for them to have an ending inventory of zero units at the end of the five-month period?
Month Forecast
January 350
February 400
March 300
April 500
May 350
A) 320 units per month
B) 360 units per month
C) 400 units per month
D) 440 units per month
Answer: B
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