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 88,000 90,000 128,000 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 month's 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. May June Quarter Down Under Products, Ltd Production Budget April Budgeted unit sales Add Desired units of ending finished goods inventory Total needs 0 Less: Units of beginning finished goods inventory Required production in units 0 0 0 0 0 0