A company sells a single product and has budgeted sales for the next four months as follows:

Unit Sales

April $68,000$

May $80,000$

June $108,000$

July $89,000$

The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end$-$of$-$month inventory levels must equal $10\%$ of the following month$$s unit sales. The inventory at the end of March was $6,800$ units.

Required:

Prepare a production budget by month and in total, for the second quarter.