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.