Down Under Products, Lid., of Australia has budgeted sales of its popular boomerang for the next four months as follows The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end-ofmonth inventory levels must equal 15% of the followirig month's unit sales. The inventory at the end of March was 11.400 units. Required: Prepare a production budget by month and in total, for the second quarter