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 70,000 85,000 110,000 90,000 The company is now in the process of preparing a production budget for the second quarter. Post 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 10,500 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 unit sales Total needs + Required production in units