Rokat Corporation is a manufacturer of tables sold to schools, restaurants, hotels, and other institutions. The tabletops are manufactured by Rokat, but the table legs are purchased from an outside supplier. The Assembly Department takes a manufactured tabletop and attaches the four purchased table legs. It takes 20 minutes of labor to assemble a table. The company follows a policy of producing enough tables to ensure that 40 percent of next month's sales are in the finished goods inventory. Rokat also purchases sufficient raw materials to ensure that raw materials inventory is 60 percent of the following month's scheduled production. Rokat's sales budget in units for the next quarter is as follows.

Rokat's ending inventories in units for June 30, Year 1, are:

The number of tables to be produced during August, Year 1 is: