Answer:
<em>September sales units = 60,000</em>
Explanation:
<em>From the question stated we will work on the production budget in reverse and the August data to find the solution</em>
<em>Recall that,</em>
<em>July : sales in units = 45,000, Production in units = 45,700</em>
<em>August: sales in units = 57,000, Production in units = 57,300</em>
<em>September: sales in units = unknown, Production in units= 61,650</em>
<em>Then,</em>
<em>August budget unit = 57,300</em>
<em>The Beginning inventory = 5,700 (10% of 57,000)</em>
<em>The Units required in August =63,000</em>
<em>The sales in July units = 57,000</em>
<em>The desired ending inventory = 10% of September's sales unit</em>
<em>September sales units = 60,000</em>
<em>Now</em>
<em>September sales units = 60,000</em>
<em>Desired ending inventory = 7,650</em>
<em>Units required = 67,650</em>
<em>Beginning inventory = (6,000)</em>
<em>Therefore,</em>
<em>September production units is given as = 61,650</em>