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$,56,000],[$May$,75,000],[$June$,96,000],[$July$,83,000]]$

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 $10\%$ of the following month's unit sales. The inventory at the end of March was $5,600$ units.

Required:

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

$\backslash$table$[[$Down Under Products, Limited$],[$Production Budget$],[,$April,May,June,Quarter$],[$Budgeted unit sales,$56,000,75,000,96,000,],[$Add: Desired units of ending finished goods inventory,$7,500,9,600,8,300,],[$Total needs,$63,500,84,600,104,300,0],[$Less: Desired units of ending finished goods inventory,$7,500,9,600,8,300,],[$Required production in units,$56,000,75,000,96,000,0]]$