Mounce, Inc. produces and sells free-standing quilt frames. In budgeting for production needs, the company requires that 10% of the next months sales be on hand at the end of each month. Budgeted sales of quilt frames over the next four months are:

September October November December

Budgeted unit sales 25,000 32,000 56,000 48,000

Budgeted production for October would be