Bella's Bells Inc. produces church bells. The following information is available for the last quarter of 2013:

Bella's Bells Inc. produces church bells. The following information is available for the last quarter of 2013:

1. Estimated sales in number of bells for October, November, December, January, and February are 380, 510, 460, 370, and 410, respectively. Each bell sells for $860.
2. The ending FG inventoriy should be 20% of the next month's demand.
3. FG inventory is 65 bells at 9/30/13.
4. The collection pattern for accounts receivable is as follows: 60% in the month of sale, 20% in the first month after sale, 15% in the second month after sale, and 5% in the third month after sale. Bella expects no bad debts and no customers are given cash discounts. Actual sales of bells for July, August, and September were 407, 413, and 394, respectively.

Budgeted units of production for the last quarter of 2013 is:

887

950

1,278

1,359