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

	Unit Sales
April		54,000
May		75,000
June		94,000
July		82,000

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 10,800 units.

Required:

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