Blue Wave Company budgets the following unit sales for the next four months: September, 3,500 units; October, 4,400 units; November, 6,100 units; and December, 8,500 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 2,100 finished units in Inventory. Prepare a production budget for each of the months of September, October, and November. Budgeted sales units Add: Desired ending inventory BLUE WAVE COMPANY Production Budget September October November 3,500 4,400 6,100 Next period budgeted sales units 4,040 5,420 7,540 Ratio of inventory to future sales 60 9 60 % 60 % Desired ending inventory units 2,640 3,660 Total required units Less: Beginning inventory units Units to produce 2,100