Exercise 20-10 Manufacturing: Production budget LO P1 Blue Wave Co. predicts the following unit sales for the coming four months: September, 3,300 units; October, 4,900 units; November 6 900 units, and December, 8500 units. The company's policy is to maintain finished goods inventory equal to 60% of the next month's sales. At the end of August, the company had 3,100 finished units on hand. Prepare a production budget for each of the months of September, October, and November