Floppy Co is a manufacturer of computer discs. Its sales budget for the next financial year is as follows: 11,300 discs in quarter 1, 18,700 in quarter 2, 13,400 in quarter 3 and 12,700 in quarter 4. The closing inventory at the end of each period has always been sufficient to meet 25% of the sales in the next period.
　　However, from next year the closing inventory will only be sufficient to meet 10% of the sales in the next period.
　　What is the required level of production in quarter 1?
　　Qtr 1 Production of ________ units.
　　正确答案：请参照解析
　　答案解析：
　　The correct answer is: 10,345.
　　Production required is given by closing inventory plus sales for the period less opening inventory.
　　= 1,870 + 11,300 - 2,825
　　= 10,345

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