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$,84,000],[$May$,90,000],[$June$,124,000],[$July$,97,000]]$

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 $20\%$ of the following month's unit sales. The inventory at the end of March was $16,800$ units.

Required:

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

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