At the beginning of September, L Company had 1,600 finished goods units. Budgeted sales for October, November, December, and January are 8,400 units and 10,200 units and 13,600 units and 7,400 units respectively. L Company wants to have sufficient units on hand at the end of each month to meet 20 percent of the following months budgeted sales. Prepare a Production Budget with columns for October, November, December and Total 4th Quarter.