Frodic Corporation has budgeted sales and production over the next quarter as follows:

	July	August	September
Sales in units	49,500	61,500	?
Production in units	69,700	61,800	66,150

The company has 5,900 units of product on hand at July 1. 10% of the next month's sales in units should be on hand at the end of each month. October sales are expected to be 81,000 units. Budgeted sales for September would be (in units):

72,300 units

74,250 units

73,500 units

64,500 units