Electro Company manufactures transmissions for electric cars. Management reports ending finished goods inventory for the first quarter at $167,400$ units. The following unit sales are budgeted during the rest of the year: second quarter, $279,000$ units; third quarter, $457,000$ units; and fourth quarter, $374,500$ units. Company policy calls for the ending finished goods inventory of a quarter to equal $60\%$ 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.

$\backslash$table$[[$ELECTRO COMPANY,$],[$Production Budget,$],[,$Second Quarter,Third Quarter$],[,,],[$Next period budgeted sales units,,$],[,,],[$Desired ending inventory units,,$],[$Total required units,,$],[,,],[$Units to produce,,$]]$