Electro Company manufactures transmissions for electric cars. Management reports ending finished goods inventory for the first quarter at $61,200$ units. The following unit sales are budgeted during the rest of the year: second quarter, $204,000$ units; third quarter, $326,000$ units; and fourth quarter, $226,000$ units. Company policy calls for the ending finished goods inventory of a quarter to equal $30\%$ 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.

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