Blue Wave Company budgets the following unit sales for the next four months: September, 3,600 units; October, 4,000 units; November, 6,800 units; and December, 8,000 units. The companys policy is to maintain finished goods inventory equal to 60% of the next months unit sales. At the end of August, the company had 2,160 finished units in inventory. Prepare a production budget for each of the months of September, October, and November.

BLUE WAVE COMPANY Production Budget