Crest Products expects the following sales of its single product:

Units

September $19,200$

October $16,300$

November $26,000$

December $19,800$

January $26,600$

Required:

Crest has an ending finished goods inventory policy of $30\%$ of the next month's sales needs. September $1$ inventory is projected to be $6,400$ units. Each finished unit requires $2$ units of Component X and $3$ units of Component Z$.$ August $1$ materials inventory includes $5,000$ units of Component X and $176,000$ units of Component Z$.$ Crest desires to maintain a Component X inventory equal to $10\%$ of next month's production needs and a Component Z inventory equal to $20\%$ of next month's production needs.

Prepare a production budget for Crest for the quarter ending December $31.$