Down Under Products, Ltd., of Australia has budgeted sales of its popular boomerang for the next four months as follows: Unit Sales 82,000 90,000 122,000 96,000 April May July 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 12,300 units. Required: Prepare a production budget by month and in total, for the second quarter. Production Budget April May June Quarter Budgeted units sales Total needs Required production in units