PROBLEM 2: Production Budget Down Under Products, Limited of Australia has budgeted sales of its popular boomerang for the next four months as follows: April May June July Unit Sales 74,000 85,000 114.000 92,000 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 10% of the following month's unit sales. The inventory at the end of March was 7.400 units. Required: Prepare a production budget by month and in total, for the second quarter