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 216,000 May 264,000 June 240,000 July 288,000 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 pumps 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 June Total Sales Desired ending inventory Total needs Less: Beginning inventory Units produced