Blue Wave Co. predicts the following unit sales for the coming four months: September, 3,900 units; October, 4,500 units; November, 6,900 units; and December, 8,400 units. The companys policy is to maintain finished goods inventory equal to 60% of the next months sales. At the end of August, the company had 3,100 finished units on hand. Prepare a production budget for each of the months of September, October, and November.

Blue Wave Co.
Production Budget
September, October and November
	September		October		November
Next months budgeted sales (units)
		%		%		%
Units to be produced