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Down Under Products, Limited, of Australia has budgeted sales of its popular boomerang for the next four months as follows: Unit Sales April 60, 000 May 80, 000 June 100, 000 July 85, 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 12,000 units. Required: Prepare a production budget by month and in total, for the second quarter. Down Under Products, Limited, Production Budget April May June Quarter Budgeted unit sales Total needs 0 0 0 Required production in units 0 O 0 0