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

Unit Sales

April $90,000$

May $95,000$

June $130,000$

July $100,000$

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 $18,000$ units.

Required:

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

$1.$ Prepare the company$$s direct labor budget for the upcoming fiscal year. $($Round "Direct labor time per unit $($hours$)"$ answers to $2$ decimal places.$)$