Blue Wave Co. predicts the following unit sales for the coming four months: September, 3,900 units; October, 4,800 units; November, 6,600 units; and December, 8,100 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 3,300 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 Next month's budgeted sales (units) % % November % Units to be produced