Cocobo Corp. has budgeted the sales of its innovative drawing tablet from March to August 2021 as follows: The company is now in the process of preparing a production budget for the second quarter. Based on the trend in the company, end-of-month finished goods inventories must equal 15% of the next month's sales. Required: Prepare a production budget for the third quarter showing the number of units to be produced each month and for the quarter in total and please give your explanation