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

$\backslash$begin$\{$tabular$\}\{$lr$\}$

& Unit Sales $\backslash \backslash$

$\backslash$hline April & $78,000\backslash \backslash$

May & $85,000\backslash \backslash$

June & $118,000\backslash \backslash$

July & $94,000$

$\backslash$end$\{$tabular$\}$

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 $\backslash (20\backslash \%\backslash )$ of the following month's unit sales. The inventory at the end of March was $15,600$ units.

Required:

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

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$c$|\}\{$Down Under Products, Limited$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$c$|\}\{$Production Budget$\}\backslash \backslash$

$\backslash$hline & April & May & June & Quarter $\backslash \backslash$

$\backslash$hline Budgeted unit sales & & & & $\backslash \backslash$

$\backslash$hline P & & & & $\backslash \backslash$

$\backslash$hline Total needs & $0$ & $0$ & $0$ & $0\backslash \backslash$

$\backslash$hline P & & & & $\backslash \backslash$

$\backslash$hline Required production in units & $0$ & $0$ & $0$ & $0\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$