Crystal Telecom has budgeted the sales of its innovative mobile phone over the next four months as follows:

see the attachment..

	Sales in Units
July		30,000
August		42,000
September		55,000
October		51,000

The company is now in the process of preparing a production budget for the third quarter. Past experience has shown that end-of-month finished goods inventories must equal 5% of the next month?s sales. The inventory at the end of June was 1,500 units.

Required:

Prepare a production budget for the third quarter showing the number of units to be produced each month and for the quarter in total.(Do not round intermediate calculations.)