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 180,000 May 220,000 June 200,000 July 240,000 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 Total Sales June Desired ending Inventory Total needs Less: Beginning Inventory Units produced