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 1,440 finished surfboards in inventory, which complies with the policy. Sales (in units) July August September 3,600 6,400 3, 100 Prepare a production budget for the months of July and August. ATLANTIC SURF Production Budget July and August July August Budgeted ending inventories July August Required units of available production Units to be produced