Antonio Banderos & Scarves produces headwear that sells well in fall and winter. Rather than match monthly production to anticipated sales, Antonio decides to produce items evenly at 2,875 per month over four months for a total of 11,500. The summary provides the ending inventory each month by comparing production to sales and keeping a running total. It also calculates the monthly and total financing costs over four months if inventory costs $8 per unit and is financed at the bank at 12% annually (1% monthly).