Heather Products expects the following sales of its single product:

$\backslash$table$[[$Units$,],[$June$,27,000],[$July$,28,000],[$August$,29,500],[$September$,30,000],[$October$,31,000]]$

Heather has an ending finished goods inventory policy of $20\%$ of the next month's sales needs.

Required

Prepare a production budget for Heather Products for the quarter ending September $30.$

$\backslash$table$[[\backslash$table$[[$Heather Products$],[$Production Budget$],[$For the Quarter Ending September $30]]],[,$July,August,September,Total$],[$Budgeted unit sales,,$-,,],[$Plus: Ending finished goods inventory,,,,$],[$Less: Beginning finished goods inventory,,,,$],[$Budgeted production $($units$),,,*,]]$