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

$\backslash$table$[[$Unit Sales$],[$April$,78,000],[$May$,85,000],[$June$,118,000],[$July$,94,000]]$

The company wants its ending inventory levels to 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.

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