Atlantic Surf manufactures surfboards. The company's sales budget for the next three months is shown below. In addition, 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 1,760 finished surfboards in inventory, which complies with the policy. July August September 4,400 7,100 2,500 Sales (in units) Prepare a production budget for the months of July and August. ATLANTIC SURF Production Budget July and August July August 2,840 1,000 Budgeted ending inventories July August Add: Budgeted sales Required units of available production Less: Actual or budgeted beginning inventories Units to be produced 4,400 7,240 8,100