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

Unit SalesApril68,000May80,000June108,000July89,000

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 months unit sales. The inventory at the end of March was 6,800 units.

Required:

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