Blue Wave Company budgets the following unit sales for the next four months: September, $3,900$ 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 $2,340$ finished units in inventory.

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