Atlantic Surf manufactures surfboards. The companys budgeted sales units for the next three months is shown below. Company policy is to maintain finished goods inventory equal (in units) to 40% of the next months unit sales. As of June 30, the company has 1,480 finished surfboards in inventory.

	July	August	September
Budgeted sales units	3,700	5,900	4,300

Prepare the production budget for the months of July and August.

ATLANTIC SURF
Production Budget
	July	August
Desired ending inventory units
Total required units	0	0
Units to be produced