Mississippi Marine Corporation specializes in fishing equipment and is located in Dubuque, Iowa. The company's budgeted sales for the next four months of its spinning fishing pole follows:

	Unit Sales
April		68,000
May		80,000
June		108,000
July		89,000

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 10% of the following months unit sales. The inventory at the end of March was 6,800 units.

Required:

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