Down Under Products, Limited of Australia has budgeted sales of its popular boomerang for the next four months as follows:

	Unit Sales
April	60,000
May	80,000
June	100,000
July	85,000

The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end-of-month inventory levels must equal 20% of the following months unit sales. The inventory at the end of March was 12,000 units.

Required:

Prepare a production budget by month and in total, for the second quarter.

Down Under Products, LimitedProduction BudgetAprilMayJuneQuarterBudgeted unit salesTotal needsRequired production in units