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

Unit Sales

April $50,000$

May $75,000$

June $90,000$

July $80,000$

The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end$-$of$-$month inventory levels must equal $10\%$ of the following month$$s unit sales. The inventory at the end of March was $5,000$ units.

Required:

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