Answer:
61,500 units
Explanation:
                                                       July           August            September 
budgeted sales                         46,500         58,500             <u> </u><u>61,500</u>
budgeted production                47,050         58,800              63,150
beginning inventory                    5,300           5,850                6,150
ending inventory                         5,850           6,150                 7,800
ending inventory August = beginning inventory + budgeted production - budgeted sales = 5,850 + 58,800 - 58,500 = 6,150
units sold during September = beginning inventory + budgeted production - ending inventory = 6,150 + 63,150 - 7,800 = 61,500