Exercise $\frac{-}{{?}_{\text{A}\text{I}\text{g}\text{O}}}$ rroauction buaget $[$LU$-]$

Down Under Products, Limited, of Australia has budgeted sales of its popular boomerang for the next four months as follows:

$\backslash$table$[[,$Unit$],[,$Sales$],[$April$,76,000],[$May$,85,000],[$June$,116,000],[$July$,93,000]]$

The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end$-$of$-$month inventory levels must equal $15\%$ of the following month's unit sales. The inventory at the end of March was $11,400$ units.

Required:

Prepare a production budget by month and in total, for the second quarter.

$\backslash$table$[[$Down Under Products, Limited,$],[$Production Budget$],[,$April,May,June,Quarter$],[$Budgeted unit sales,$76,000,85,000,116,000,277,000],[$Add: Desired units of ending finished goods inventory$],[$Total needs,$76,000,85,000,116,000,277,000],[$Less: Units of beginning finished goods inventory$],[$Required production in units,$76,000,85,000,116,000,277,000]]$