Down Under Products, Ltd., of Australia has budgeted sales of its popular boomerang for the next four months as follows: April May une July Unit Sales 66,800 80,800 106,000 88,000 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 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. Down Under Products, Ltd., Production Budget April May June Quarter Budgeted units sales Total needs Required production in units 0 Add: Desired units of ending finished goods inventory Add: Units of beginning finished goods inventory Less: Desired units of ending finished goods inventory Less: Units of beginning finished goods inventory