Saphire, inc., bottles and distributes mineral water from the company’s natural springs in northern oregon. saphire markets two products: 12-ounce disposable plastic bottles and 1-gallon reusable plastic containers. required for 2018, saphire marketing managers project monthly sales of 500,000 12-ounce bottles and 130,000 1-gallon containers. average selling prices are estimated at $0.30 per 12-ounce bottle and $1.60 per 1-gallon container. prepare a revenues budget for saphire, inc., for the year ending december 31, 2018. saphire begins 2018 with 980,000 12-ounce bottles in inventory. the vice president of operations requests that 12-ounce bottles ending inventory on december 31, 2018, be no less than 660,000 bottles. based on sales projections as budgeted previously, what is the minimum number of 12-ounce bottles saphire must produce during 2018? the vp of operations requests that ending inventory of 1-gallon containers on december 31, 2018, be 300,000 units. if the production budget calls for saphire to produce 1,200,000 1-gallon containers during 2018, what is the beginning inventory of 1-gallon containers on january 1, 2018?