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 55,000 112.00 90,000 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 10,500 units. Required: Prepare a production budget by month and in total, for the second quarter. Reasons for an unfavorable direct labor rate variance would include (check all that apply .14