Production Budget Aqua-pro Inc. produces submersible water pumps for ponds and cisterns. The unit sales for selected months of the year are as follows: Unit Sales April May 207,000 253,000 June July 230,000 276,000 Company policy requires that ending Inventories for each month be 25% of next month's sales. However, at the beginning of April, due to greater sales in March than anticipated, the beginning inventory of water pump is only 21,000. Required: Prepare a production budget for the second quarter of the year. Show the number of units that should be produced each month as well as for the quarter in total Aqua-pro Inc. Production Budget For the Second Quarter April May Sales 253.000 230,000 Desired ending inventory Total needs II. Less: Beginning inventory Units produced