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So

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$,66,000],[$May$,80,000],[$June$,106,000],[$July$,88,000]]$

The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end$-$ofmonth inventory levels mist equal $20\%$ of the following month's unit sales. The inventory at the end of March was $13,200$ units.

Required:

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

$\backslash$table$[[$Down Under Products, Limited,$],[$Production Budget,,,$],[$Budgeted unit sales,April,May,June,Quarter$],[,,,,],[$Total needs,,,,$],[,,,,],[$Required production in units,,,,$]]$

Options under Budgeted unit sales And Total Needs:

$-$Add: Desired units of ending finished goods inventory

$-$Add: units of beginning finished goods inventory

$-$Less: Desired units of ending finushed goods inventory

$-$Less: Units of beginning finished goods inventory