Down Under Products, Ltd., of Australia has budgeted sa les of its popular boomerang for the next four months as follows:

Sales in Units

APRIL	120000
MAY	140000
JUNE	160000
JULY	65000

.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 10% of the following months sales. The inventory at the end of March was 10000 units. Required: Prepare a production budget for the second quarter; in your budget, show the number of units to be produced each month and for the quarter in total