Down Under Products' sales budget for the next four months is as follows:

$\backslash$table$[[,$Unit Sales$],[$April$,86,000],[$May$,90,000],[$June$,126,000],[$July$,98,000]]$

The company wants its ending inventory levels to equal $10\%$ of the following month's unit sales. The inventory at the end of March was $8,600$ units.

Required:

Prepare a production budget, by month and in total, for the second quarter.

$\backslash$table$[[$Down Under Products, Limited,,,$],[$Production Budget,,June,$],[$Budgeted unit sales,April,May,,$],[,,,,],[$Total needs,,,,$],[,,,,],[$Required production in units,,,,$]]$