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$,78,000],[$May$,85,000],[$June$,118,000],[$July$,94,000]]$

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 $15,600$ 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,Ales,,,$],[x_1+c_1,7,,,],[$Total needs,$0,0,0,0],[,r,,,],[$Required production in units,$,0,0,0]]$