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 78,888 85,000 118,080 94,800 mpany is now in the process of preparing a production budget for the second quarter. Past experience has shown that end- month inventory levels must equal 20% of the following month's unit sales. The inventory at the end of March was 15,600 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 unit sales Total needs Required production in units