Down Under Products, Limited, of Australia has budgeted sales of its popular boomerang for the next four months as follows: Unit Sales April May June 80,000 90,000 120,000 July 95,000 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 10% of the following month's unit sales. The inventory at the end of March was 8,000 units. Required: Prepare a production budget by month and in total, for the second quarter. Budgeted unit sales Total needs D anal denti in Down Under Products, Limited, Production Budget April May June Quarter Add: Desired units of ending finished goods inventory Add: Units of beginning finished goods inventory Less: Desired units of ending finished goods inventory Less: Units of beginning finished goods inventory 0 0 0 0 0 0 0 0