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Down Under Products, Limited of Australia has budgeted sales of its popular boomerang for the next four months as follows: The company is now in the process of preparing a production budget for the second quartec Past experience has shown that end-of. mnth inventory levels must equal 10% of the following month's unit sales. The inventory at the end of March was 5.000 units. Required: Prepare a production budget by month and in total, for the second quarter