Down Under Products, Ltd., of Australia has budgeted sales of its popular boomerang for the next four months as follows: April May June July Unit Sales 76,000 85,000 116,000 93,080 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 15% of the following month's unit sales. The inventory at the end of March was 11,400 units. Required: Prepare a production budget by month and in total, for the second quarter. May June Quarter Down Under Products, Ltd., Production Budget April Budgeted units sales Add Desired units of ending finished goods inventory Total needs Less Units of beginning finished goods inventory | Required production in units LO