ACME Enterprises has budgeted sales in units for the next five months as follows 5,400 units July August September4,600 units October Past experience has shown that the ending inventory for each month must be equal to 10% of the next month's sales in units. The inventory on May 31 contained 400 units. The company needs to prepare a production budget for the second quarter of the year The beginning inventory in units for September is 380 units 460 units 4600 units 720 units