Down Under Products, Ltd., of Australia has budgeted sales of its popular boomerang for the next four months as follows: Un April May June July B0,000 90,000 120,000 95,000 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 10% of the following m onth's unit sales. The inventory at the end of March was 8,000 units