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

$\backslash$table$[[,$Unit Sales$],[$April$,72,000],[$May$,85,000],[$June$,112,000],[$July$,91,000]]$

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 $14,400$ units.

Required:

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