EXERCISE 8-2 Production Budget LO8-3 Down Under Products, Ltd., of Australia has budgeted sales of its popular boomerang for the four months as follows: Unit Sales April . . .. May . . 75,000 The company is now in the process of preparing a production budget for the second quarter. Pas experience has shown that end-of-month inventory levels must equal 10% of the following month's unit sales. The inventory at the end of March was 5,000 units