Estimate Production Levels (LO 13-4) Hoffmann Corporation has just made its sales forecasts and its marketing department estimates that the company will sell 61,200 units during the coming year. In the past, management has maintained inventories of finished goods at approximately one month’s sales. The inventory at the start of the budget period is 3,300 units. Sales occur evenly throughout the year. Required: Estimate the production level required for the coming year to meet these objectives.