Blue Wave Co. budgets the following unit sales for the next four months: September, 4,000 units; October, 5,000 units; November, 7,000 units; and December, 7,600 units. The company's policy is to maintain finished goods inventory equal to 60% of the next month's unit sales. At the end of August, the company had 2,400 finished units in inventory. Prepare a production budget for each of the months of September, October, and November