Blue Wave Company budgets the following unit sales for the next four months: September, 3,600 units; October, 4,600 units; November, 6,500 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 2,160 finished units in inventory. Prepare a production budget for each of the months of September, October, and November. BLUE WAVE COMPANY Production Budget September October November 3,600 4,600 6,500 Budgeted sales units Add: Desired ending inventory Next period budgeted 4,600 6,500 8,600 sales units Ratio of inventory to future 60% 60% 60% sales Desired ending inventory 2,760 3,900 5,160 units Total required units Less: Beginning inventory units 2,160 II Inite to produce