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

Unit Sales

April $76,000$

May $85,000$

June $116,000$

July $93,000$

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 $15\%$ of the following month$$s unit sales. The inventory at the end of March was $11,400$ units.

Required:

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