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$,76,000],[$May$,85,000],[$June$,116,000],[$July$,93,060]]$

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 $15\%$ 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.

$\backslash$table$[[$Down Under Products, Limited,$],[$Production Budget$],[,$April,May,June,Quarter$],[$Budgeted unit sales$],[,,,,],[$Total needs,$0,0,0,0],[,,,,],[$Required production in units,$0,0,0,0]]$