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

$\backslash$table$[[,$Unit Sales$],[$April$,54,000],[$May$,75,000],[$June$,94,000],[$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$-$ofmonth 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.

$\backslash$table$[[$Down Under Products, Limited,,,,$],[$Production Budget,,,,$],[$Budgeted unit sales,April,May,June,Quarter$],[,,,,],[$Total needs,,,,$],[,,,,],[$Required production in units,,,,$]]$