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 30% of the next months unit sales. As of June 30, the company has 1,320 finished surfboards in inventory.

JulyAugustSeptemberBudgeted sales units4,4007,4003,200

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