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Frodic Corporation has budgeted sales and production over the next quarter as follows:


July August September
  Sales in units 48,000   60,000 ?
  Production in units 65,200   60,300 64,650

The company has 5,600 units of product on hand at July 1. 10% of the next month's sales in units should be on hand at the end of each month. October sales are expected to be 79,500 units. Budgeted sales for September would be (in units):

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