81.16 Blue Wave Company budgets the following unit sales for the next four months: September, 3,700 units; October, 4,100 units; November, 6,600 units; and December, 7,800 units. The company's policy is to maintain finished goods inventory equal to 60% of the next month's unit sales. At the end of August, the company had 2,220 finished units in inventory. Prepare a production budget for each of the months of September, October, and November BLUE WAVE COMPANY Production Budget Next period budgeted sales units F Desired ending inventory units Total required units Units to produce September 4,100 October November 6.600 7.800 "