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

$\backslash$table$[[,$Unit Sales$],[$April$,84,000],[$May$,90,000],[$June$,124,000],[$July$,97,000]]$

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 $16,800$ units.

Required:

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