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

$\backslash$table$[[,$Unit Sales$],[$Apr$$l$,90,000],[$May$,95,000],[$June$,130,000],[$July$,100,000]]$

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 $18,000$ units.

Required:

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

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