Saved 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 66,000 80,000 106,000 83,000 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 20% of the following month's unit sales. The inventory at the end of March was 13.200 units. 04:12 Required: Prepare a production budget by month and in total, for the second quarter. Book Quarter 105,000 88.000 Down Under Products Limited Production Budant April Budgeted unit sales 66,000 Add Desired units of ending finished goods inventory 1600 Total needs 67 600 Less Units of beginning finished goods inventory 13 200 Requited production in units 54,400 May 80.000 212,000 292,000 17,600 123,600 38.000 292,000 123 600 88.000