ABC Company prepares monthly operating and financial budgets. Estimates of sales in units are made for each month. Production is scheduled at a level high enough to take care of current needs and to carry into each month one-half (1/2) of the next months unit sales. Direct materials, direct labour, and variable manufacturing overhead are estimated at $12, $6, and $4 per unit, respectively. Total fixed manufacturing overhead is budgeted at $480,000 per month. Sales for April, May, June, and July 2009 are estimated at 100,000, 120,000, 160,000, and 120,000 units. The inventory at 2019 April 1, consists of 50,000 units with a cost of $28.80 per unit.

Prepare a schedule showing the budgeted production in units for April, May, and June 2019.