Down Under Products, Limited, 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 20% of the following month's unit sales. The inventory at the end of March was 18,000 units. Required: Prepare a production budget by month and in total, for the second quarter