FlashKick Company manufactures and sells soccer balls for teams of children in elementary and high school. FlashKickAc€?cs best-selling lines are the practice ball line (durable soccer balls for training and practice) and the match ball line (high-performance soccer balls used in games). In the first four months of next year, FlashKick expects to sell the following:
FlashKick requires ending inventory of product to equal 20 percent of the next monthAc€?cs unit sales. Beginning inventory in January was 3,100 practice soccer balls and 400 match soccer balls.
Every practice ball requires 0.7 square yard of polyvinyl chloride panels, one bladder with valve (to fill with air), and 3 ounces of glue. FlashKickAc€?cs policy is that 20 percent of the following monthAc€?cs production needs for raw materials be ending inventory. Beginning inventory in January for all raw materials met this requirement.
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1. What is the beginning inventory for January and February. I know the answer is not 3100 nor is it 11600 for February.