Blue Wave Co. predicts the following unit sales for the coming four months: September, 3,700 units; October, 5,000 units; November, 6,700 units; and December, 8,400 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 2,500 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) 4.700 6,700 Ratio of inventory to future sales 60% 60% Budgeted ending inventory (units) 3,200 Add: Budgeted sales (units) 3,200 0 November 7,600 60% O Units to be produced 3,200 0 0