Blue Wave Company budgets the following unit sales for the next four months: September, $4,000$ units; October, $4,400$ units; November, $6,600$ units; and December, $8,400$ 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 $2,400$ finished units in inventory.

Prepare a production budget for each of the months of September, October, and November.

$\backslash$table$[[$BLUE WAVE COMPANY,$],[,$Production Budget,$],[,$September,$],[,,],[,,],[,,],[$Next period budgeted sales units,,$],[$Desired ending inventory units,,$],[,,],[,,]]$