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$,70,000],[$May$,85,000],[$June$,110,000],[$July$,90,000]]$

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 $15\%$ of the following month's unit sales. The inventory at the end of March was $10,500$ units.

Required:

Prepare a production budget by month and in total, for the second quarter. $($See the hint below about calculating ending inventory balances.$)$

$\backslash$table$[[$Down Under Products, Limited,$],[$Production Budget$],[,,$April,May,June,Quarter$],[$Budgeted unit sales$],[,,,,,],[$Total needs,,$0,0,0,0],[5,,,,,],[$Required production in units,$2,0,0,0,0]]$