Down Under Products. Limited of Australia has budgeted sales of its popular boomerang for the next four months as follows: The company is now in the process of preparing a production budget for the second quartor. Past experience has shown that end of. month irventory levels must equal 20% of the following month's unit sales. The inventary at the end of March was 13,200 units Required: Prepare a production budget by month and in total, for the second quarter