Sunland, Inc., makes and sells drum sets. Charles Wilson, controller, is responsible for preparing the master budget. The sales manager has given Charles the following sales forecast for the coming months.

$\backslash$table$[[,$April,May,June,July$],[$Forecasted unit sales,$14,000,17,000,12,000,13,000]]$

Sunland expects to have $7,000$ drum sets in ending inventory on March $31.$ The company's policy is to carry $35\%$ of the following month's projected sales in ending inventory.

Prepare Sunland's production budget for the second quarter.

$[$

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