Down Under Products, Ltd., of Australia has budgeted sales of its popular boomerang for the next four months as follows: Unit Sales April 88,000 May 90,000 June 128,000 July 99,000 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 months unit sales. The inventory at the end of March was 13,200 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