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Blue Wave Co. predicts the following unit sales for the coming four months: September, 3,200 units; October, 4,000 units; November, 6,400 units; and December, 8,100 units. The company's policy is to maintain finished goods inventory equal to 60% of the next month's sales. At the end of August, the company had 2,000 finished units on hand. Prepare a production budget for each of the months of September, October, and November. Blue Wave Co. Production Budget September, October and November September October November Next month's budgeted sales % % % Units to be produced