Down Under Products. Limited. of Australia has budgeted sales of its popular boomerang for the next four months as follows: Unit Sales. April ELEM May 75.0% June 92.6% July 81.6% The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that endof- month inventory levels must equal 15% of the following month's unit sales. The inventory at the end of March was 7,800 units. Required: Prepare a production budget by month and in total, for the second quarter. Budgeted unit sales - Total needs -- Required producuon in units