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		78,000
May		85,000
June		118,000
July		94,000

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 20% of the following months unit sales. The inventory at the end of March was 15,600 units.

Required:

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

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		78,000
May		85,000
June		118,000
July		94,000

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 20% of the following months unit sales. The inventory at the end of March was 15,600 units.

Required:

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

budgeted unit sales	April	May	June	Quarter
(add)(less)
total needs
(add)(less)
required production in units