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

$\backslash$table$[[,$Unit Sales$],[$April$,76,000],[$May$,85,000],[$June$,116,000],[$July$,93,000]]$

The company wants its ending inventory levels to 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.

$\backslash$table$[[$Down Under Products, Limited$],[$Production Budget$],[,$April,May,June,Quarter$],[$Budgeted unit sales,$77,350,89,650,112,550,],[,,,,],[$Total needs,$77,350,89,650,112,550,0],[,,,,],[$Required production in units,$77,350,89,650,112,550,0]]$