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Answer (D) is correct . Sales are expected to increase at the rate of 5% per month. Given that July sales are estimated to be 200,000 units, August, September, and October sales are expected to be 210,000 units (200,000 × 1.05), 220,500 units (210,000 × 1.05), and 231,525 units (220,500 × 1.05), respectively. Moreover, September ending inventory must be 80% of October’s estimated sales, or 185,220 units (231,525 × 80%). Consequently, the production requirement for the 3-month period is 665,720 units (200,000 + 210,000 + 220,500 + 185,220 September EI – 150,000 July BI).

Answer (A) is incorrect because The total estimated sales for the next 4 months, minus beginning inventory for July, equals 712,025 units.
Answer (B) is incorrect because The total sales for 3 months equals 630,500 units.
Answer (C) is incorrect because The number of 638,000 units assumes that each succeeding month’s sales are 105% of July’s.