At March 31 ABC Enterprises, a merchandising firm, had an inventory of 38,000 units. Sales, in units, have been budgeted as follows for the next four months:

April	60,000
May	75,000
June	90,000
July	81,000

ABCs board of directors has established a policy to commence in April that the inventory at the end of each month should contain 40% of the units required for the following month's budgeted sales. The selling price is $2 per unit. Prepare a sales and production budget for the months April, May, and June.