Blue Wave Company budgets the following unit sales for the next four months: September, 3,200 units: October, 4,900 units. November, 6,100 units, and December, 7,900 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 1,920 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 Next period budgeted sales units Desired ending inventory units Total required units Units to produce