Blue Wave Company budgets the following unit sales for the next four months: September, 4,000 units; October, 4,700 units; November, 6,500 units; and December, 7,700 units. The company's policy is to maintain finished goods inventory equal to 70% of the next month's unit sales. At the end of August, the company had 2,800 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