Brinso Supply Corporation manufactures and sells cotton gauze. Expected sales of gauze $($in boxes$)$ for upcoming months are as follows:

$\backslash$table$[[$June$,41,000],[$July$,35,600],[$August$,44,200],[$September$,36,000],[$October$,39,600],[$November$,41,800],[$December$,42,000]]$

Management likes to maintain a finished goods inventory equal to $10\%$ of the next month's estimated sales.

Required:

Prepare the company's production budget for the third quarter of this year.

$\backslash$table$[[,$July,August,September,Total$],[$Expected sales,$$,35,600,$$$,44,200,$$$,36,000,$$$,115,800],[$Add: Desired ending inventory of finished goods,,$3,560,,4,420,,,3,600,,11,580],[$Total needs,$$,39,160,$$$,48,620,$$$,39,600,$$$,127,380],[$Less: Beginning inventory of finished goods,,,,,,,,$],[$Units to be produced,$$,39,160,$$$,48,620,$$$,39,600,$$$,127,380]]$