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

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 $14,400$ units.

Required:

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