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

	Unit Sales
April	70,000
May	85,000
June	110,000
July	90,000

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 15% of the following months unit sales. The inventory at the end of March was 10,500 units

Down Under Products, Limited,
Production Budget
	April	May	June	Quarter
Budgeted unit sales
Total needs
Required production in units