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$,52,000],[$May$,75,000],[$June$,92,000],[$July$,81,000]]$

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 $7,800$ 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$],[,$E$,,,],[$Total needs$],[5,,,,],[$Required production in units,,,,$]]$