Just Hip Ltd. manufactures and sells stainless steel coffee mugs. Expected mug sales for Just Hip (in units) for the next four months are as follows:

	September	October	November	December
Budgeted unit sales	30,000	32,500	34,200	36,800

Just Hip, Ltd. likes to maintain a finished goods inventory equal to 40% of the next month's estimated sales. How many mugs should Just Hip plan on producing during the month of October?