参考号：EM1363886

1. The following forecasted sales pertain to Isaac Company:

月销售
September $180,000
October 200,000
160,000 110,000
December 140,000

收集模式：
销售月份55％
销售后的月份为45％
Accounts Receivable (August 31) $48,000
成品库存（8月31日）19,000

艾萨克公司的售价为每单位10美元，预计将保持最终库存，而库存等于下个月销售额的25％。在11月1日以成品库存计算预算的开始余额？

2. Jasper Company manufactures wooden drawers. The estimated number of drawer sales for the first three months of the current year is:

Month Unit Sales
January 2,000
February 3000
March 2,400

Finished goods inventory at the end of last December was 200 units. Ending finished goods inventory is equal to 25 percent of the next month's sales. Jasper Company expects to sell the brackets for $45 each. How many brackets should Jasper produce in January?