Down Under Products, Ltd., of Australia has budgeted sales of its popular boomerang for the next four months as follows: The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end-ofmonth inventory levels must equal 10% of the following month's unit sales. The inventory at the end of March was 5,000 units. Required: SCHEDULE 2 Source: Microsoft Excel 'Twenty percent of next quarter's sales. For example, the second-quarter sales are 30,000 cases. Therefore, the desired ending inventory of finished goods for the first quarter would be 20%30,000 cases =6,000 cases