Carol Medical Solutions manufactures Covid Self-Testing Kits. The estimated number of sales for the last quarter of 2021 is as follows:
Month Sales
October 20,000
November 25,000
December 30,000
Beginning finished goods should be equal to 30 percent of each month's sales during these months and 10 percent of each month's sales in other months. January 2022 sales are anticipated to be 25,000 Testing Kits. The cost to produce a Testing Kit is $125.
How many Testing Kits should be produced in the last quarter of 2021?