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$,72,000],[$May$,85,000],[$June$,112,000],[$July$,91,000]]$

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 $14,400$ 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,,,,$]]$