Blue Wave Co. predicts the following unit sales for the coming four months: September, 3,700 units: October, 4,900 units; November 6,700 units; and December, 8,300 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 3,000 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) 4,900 6,700 Budgeted ending inventory (units) 601% 60% Ratio of inventory to future sales 'Add: Budgeted sales (units) Required units to be produced Less: Beginning inventory (units) Units to be produced November 8,300 60% 0 0 0 0 0