Down Under Products, Ltd., of Australia has budgeted sales of its popular boomerang for the next four months as follows April May June July Unit Sales 52,000 75,000 92,000 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. Down Under Products, Ltd. Production Budget April May June Quarter Budgeted units sales Total needs Required production in units