Liang Company produces wheelbarrows. The unit sales for selected months of the year are as follows: April May June July Unit Sales 90,000 110,000 100,000 120,000 Company policy requires that ending inventories for each month be 20% of next month's sales. However, at the beginning of April, due to greater sales in March than anticipated, the beginning inventory of wheelbarrows is only 12,000. Required: Prepare a production budget for the second quarter of the year. Show the number of units that should be produced each month as well as for the quarter in total. Liang Company Production Budget For the Second Quarter Line Item Description April May June Total Sales Desired ending inventory Total needs Less: Beginning inventory Units produced