Blue Wave Co. predicts the following unit sales for the coming four months: September, 3,900 units; October, 4,500 units, November 6,100 units; and December, 8,000 units. The company's policy is to maintain finished goods inventory equal to 60% of the next month's sales. At the end of August, the company had 1,800 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 Next month's budgeted sales (units) Units to be produced September % October % November %