Electro Company manufactures transmissions for electric cars. Management reports ending finished goods inventory for the first quarter at $194,800$ units. The following unit sales are budgeted during the rest of the year: second quarter, $487,000$ units; third quarter, $319,000$ units; and fourth quarter, $325,000$ units. Company policy calls for the ending finished goods inventory of a quarter to equal $40\%$ of the next quarter's budgeted unit sales.

Prepare a production budget for both the second and third quarters that shows the number of transmissions to manufacture.