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 1,680 finished surfboards In Inventory. July August September Budgeted sales units 4,200 7,100 3,800 Prepare the production budget for the months of July and August ATLANTIC SURF Production Budget July 4,200 August 7.100 Budgeted sales units Add: Desired ending inventory Desired ending inventory units 2,840 1.520 0 0 7.100 Total required units Less: Beginning inventory units Units to be produced 4,200 1,880