Rebecca’s manager has asked her to attend training on the department’s new process for completing purchase orders and soliciting bid proposals. however, rebecca likes the current process for doing these tasks and sees no reason to change it. therefore, she refuses to attend the training. it appears that kathleen’s to attend training is low.

Krier industries has just completed its sales forecasts and its marketing department estimates that the company will sell 43,800 units during the upcoming year. in the past, management has maintained inventories of finished goods at approximately 3 months' sales. however, the estimated inventory at the start of the year of the budget period is only 7,300 units. sales occur evenly throughout the year. what is the estimated production level (units) for the first month of the upcoming budget year?