Down Under Products, Limited of Austrolia has budgeted sales of its popular boomerang for the next four months as follows. The company is now in the process of preparing o 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 ot the end of March was 11,400 units Required: Prepare a production budget by month and in total, for the second quarter