Answer:
| Production | Sales | Ending Inventory | Beginning Inventory |
| 450 | 425 | 100 | 75 |
| 650 | 710 | 70 | 130 |
| 710 | 740 | 60 | 90 |
| 925 | 1275 | 95 | 445 |
| 780 | 785 | 165 | 170 |
| 785 | 775 | 270 | 260 |
Notes :
Ending Inventory = Beginning Inventory+ Production - Sales
1. 100 = 75+ Production - 425
Production =425+100-75
= 450
2. 70=130+650-Sales
Sales =130+650-70
= 710
3. Ending Inventory = 90+710-740
= 60
4. 95=Beginning Inventory+925-1275
Beginning Inventory= 1275-925+95
=445
5. 165=170+780-Sales
Sales = 170+780-165
= 785
6. 270=Beginning Inventory+785-775
Beginning Inventory=270-785+775
= 260
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