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

Budgeted sales in units

April

$30,000$

May

$40,000$

June

$65,000$

July

$45,000$

August $35,000$

September

$30,000$

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 on $4,500$ units.

Required:

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

Budgeted sales in units

Total needs

Required production april may June quarter