Electro Company manufactures transmissions for electric cars. Management reports ending finished goods inventory for the first

quarter at $81,400$ units. The following unit sales are budgeted during the rest of the year: second quarter, $407,000$ units; third quarter,

$448,000$ units; and fourth quarter, $277,500$ units. Company policy calls for the ending finished goods inventory of a quarter to equal

$20\%$ 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.