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$,60,000],[$May$,80,000],[$June$,100,000],[$July$,85,000]]$

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 $12,000$ units.

Required:

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

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