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

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.