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

$\backslash$table$[[$tanuary$,30,000$ units$],[$Febriary$,40,000$ units$],[$March$,65,000$ units$],[$April$,45,000$ units$],[$May$,35,000$ units$],[$June$,30,000$ units$]]$

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

Each unit of product requires four pounds of specialized material. Since the production of this specialized material by OMI's suppliers is sometimes irregular, the company has a policy of maintaining an ending inventory at the end of each month equal to $25\%$ of the next month's production needs. This requirement had been met on January $1$ of the current year.

Prepare a production budget for the first four months of the year.