Electro Company manufactures transmissions for electric cars. Management reports ending finished goods inventory for the first quarter at $239,000$ units. The following unit sales are budgeted during the rest of the year: second quarter, $478,000$ units; third quarter, $267,000$ units; and fourth quarter, $454,000$ units. Company policy calls for the ending finished goods inventory of a quarter to equal $50\%$ 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.