Down Under Products. Limited of Australia has budgeted sales of its popular boomerang for the next four months as follows: April May June July Unit Sales 54,000 75,000 94,000 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 i Add Desired units of ending finished goods inventory Down Under Products, Limited Production Budget April May June Quarter 11,400 8,500 8,700 39,600 0 0 0 11,400 8,500 20 20 11.3801 8.480 8,700 20 8.680] 39.600 39.580 20