Down Under Products, Limited, of Australia has budgeted sales of its popular boomerang for the next four months as follows: April May June Unit Sales 54.000 75.000 94,000 July 82.000 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 month's unit sales. The inventory at the end of March was 10,800 units. Required: Prepare a production budget by month and in total, for the second quarter. Budgeted unit sales Down Under Products, Limited, Production Budget April May June Quarter Add Desired units of ending finished goods inventory Total needs Less: Units of beginning finished goods inventory Required production in units 0 0 0 0 0 0 0 0