Atlantic Surf manufactures surfboards. The company's 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 month's unit sales. As of June 30, the company has 1,960 finished surfboards in inventory. Budgeted sales units July 4,900 August 5,600 September 3,900 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