Blue Wave Company budgets the following unit sales for the next four months: September, 3,100 units; October, 4,400 units; November, 6,100 units; and December, 8,600 units. The company's policy is to maintain finished goods inventory equal to 60% of the next month's unit sales. At the end of August, the company had 1,860 finished units in inventory. Prepare a production budget for each of the months of September, October, and November. BLUE WAVE COMPANY Production Budget Budgeted sales units September October November 3,100 4,400 6,100 Add: Desired ending inventory Next period budgeted sales units Ratio of inventory to future sales 60% 60% 60 % Desired ending inventory units Total required units Less: Beginning inventory units Units to produce 1,860 2,640 3,660