April Incorporated, is preparing its budget for the second quarter of the calendar year. The following unit sales data per month have been forecasted: 300,000 May June July 360,000 400,000 450,000 August 500,000 Desired ending inventory each month = 30% of next month's estimated sales (in units) Required: 1. How many units should be budgeted for production in June? 2. How many units should be budgeted for production in the second quarter?