A sales budget is given below for one of the products manufactured by the OMI Co$.$:

$\backslash$table$[[,$April,May,June,July,August,September$],[$Budgeted sales in units,$30,000,40,000,65,000,45,000,35,000,30,000]]$

The inventory of finished goods at the end of each month should equal $30\%$ of the next month's sales. However, on March $31$ the finished goods inventory totaled only $4,500$ units.

Required:

Prepare a production budget for the second quarter of the year. $(10$ marks$)$

April

May

June

Quarter

Budgeted sales in units

Total needs

Required production