Down Under Products' sales budget for the next four months is as follows: Unit Sales April May June July 72,000 85,000 112,000 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. Budgeted unit sales Total needs Required production in units Down Under Products, Limited Production Budget April May June Quarter