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

	Unit Sales
April		90,000
May		95,000
June		130,000
July		100,000

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 20% of the following months unit sales. The inventory at the end of March was 18,000 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