Grantham Manufacturing Company makes oak rocking chairs. Budgeted sales are 20,000 for July, 25,000 for August, 28,000 for September and 30,000 for October. Grantham maintains an ending inventory equal to 10% of the current month’s sales. Ending inventory at June 30th was 3,000. Required Prepare a production budget for the 3 rd quarter ending September 30th.