Ruiz Company provides the following budgeted sales for the next four months. The company wants to end each month with ending finished goods inventory equal to 20% of next month's budgeted unit sales. Finished goods inventory on April 1 is 106 units. Prepare a production budget for the months of April, May, and June. Blue Wave Company budgets the following unit sales for the next four months: September, 3,200 units; October, 4,800 units; November, 6,500 units; and December, 8,500 units. The company's policy is to maintain finished goods inventory equal to 50% of the next month's unit sales. At the end of August, the company had 1,600 finished units in inventory. Prepare a production budget for each of the months of September, October, and November