Use the information provided below to calculate the number of units of Product Blue that must be produced for September and October 2023.

The estimated sales volume of Product Blue is 25 000 units for August, 21 000 units for September, 30 000 units for 0ctober and 36 000 units for November. The management policy maintains an ending finished goods inventory each month equalling to 20% of the current months budgeted sales and 30% of the following months budgeted sales.