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

	Sales in Units
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 inventoryLEVELS must equal 20% of the following months sales. The inventory at the end of March was 12,000 units.

Required:

Prepare a production budget for the second quarter; in your budget, show theNUMBER of units to be produced each month and for the quarter in total.

	April	May	June	July
Budgeted Unit Sales	?	?	?	?
?	?	?	?	?
Total Needs	?	?	?	?
?	?	?	?	?
Required Production in units	?	?	?	?