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Down Under Products, Ltd., of Australia has budgeted sales of its popular boomerang for the next four months as follows: April May June July Unit Sales 66,000 80,000 106,000 88,000 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 13,200 units. Required: Prepare a production budget by month and in total, for the second quarter. June Quarter 252,000 Down Under Products, Ltd., Production Budget April Budgeted unit sales 66,000 Add: Desired units of ending finished goods inventory 16,000 Total needs 82,000 Less: Units of beginning finished goods inventory (13,200) Required production in units 68,800 0 May 80,000 21,200 101,200 (16,000) 85,200 106,000 17,600 123,600 (21,200) 102,400 252,000 0 252,000