Mississippi Marine Corporation specializes in fishing equipment and is located in Dubuque, lowa. The company's budgeted sales for the next four months of its spinning fishing pole follows: April May June July Unit Sales 54,000 75,000 94,000 82,000 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 month's unit sales. The inventory at the end of March was 10,800 units. Required: Prepare a production budget by month and in total, for the second quarter. Mississippi Marine Corporation Production Budget April May June Quarter Budgeted unit sales Total needs Required production in units