Ruiz Co. provides the following unit sales forecast for the next three months: 
The company wants to end each month with ending finished goods inventory equal to 10% of the next month's sales. Finished goods inventory on December 31 is 300 units. The budgeted production units for January are:
Definitions:
Annual Percentage Rate
The yearly interest rate applied to loans or gained from investments, encompassing all associated fees and extra expenses related to the transaction.
Stated Rate
The nominal interest rate of a financial instrument, not including any compounding interest or fees.
Effective Annual Rates
The interest rate on an investment or loan that is adjusted for compounding over a specified period.
Annual Percentage Rates
The yearly percentage charged for taking out a loan or gained from an investment, including all fees or extra expenses.
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