Memorsave Inc. makes and sells picture frames. From July to October of the coming year, Memorsave expects the following unit sales:
July.................................56,000
August...........................59,000
September..................61 ,000
October........................55,000
Memorsave's policy is to have 30 percent of next month's sales in ending inventory. On July I, it is expected that there will be 7,400 units on hand.

Required

Prepare a production budget for the third quarter of the year. Show the number of frames that should be produced each month as well as for the quarter in total.