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

$\backslash$table$[[,\backslash$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.

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