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

	Unit Sales
April		60,000
May		80,000
June		100,000
July		85,000

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 12,000 units.

Required:

Prepare a production budget by month and in total, for the second quarter.